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The supply of foreign direct investment incentives: subsidy competition in an oligopolistic framework

Havránek, Tomáš - In: Prague Economic Papers 2009 (2009) 2, pp. 131-155

This paper examines the microeconomic motivation of governments to provide tax incentives for foreign direct investment. Author applies the classical models of oligopoly to subsidy competition, endogenousing investment incentives, but leaving tax rates exogenous. According to the conventional...

Persistent link: https://www.econbiz.de/10005049537

The Supply of Foreign Direct Investment Incentives: Subsidy Competition in an Oligopolistic Framework

Havranek, Tomas - Volkswirtschaftliche Fakultät, … - 2008

Persistent link: https://www.econbiz.de/10005789662

The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners

Dreßler, Daniel - 2012

corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …

Persistent link: https://www.econbiz.de/10010309286

The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata

Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - 2010

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...

Persistent link: https://www.econbiz.de/10010320293

The effect of tax treaties on multinational firms : new evidence from microdata

Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - 2010

Persistent link: https://www.econbiz.de/10003969188

The impact of corporate taxes on investment : an explanatory empirical analysis for interested practitioners

Dreßler, Daniel - 2012

corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax … are applied for tax efficient group structuring. -- Corporate Taxation ; Foreign Direct Investment ; Empirical Analysis …

Persistent link: https://www.econbiz.de/10009553617

On the measurement of investment types : heterogeneity in corporate tax elasticities

Jungmann, Hendrik; Loretz, Simon - 2016

to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and … this, we examine the effects of host-country corporate taxation on the volume of investment within related firms (i.e., the … stronger to corporate taxation whereas horizontal investments are less responsive, though, significant negative tax semi …

Persistent link: https://www.econbiz.de/10011457122

Investment impact of tax loss treatment : empirical insights from a panel of multinationals

Dreßler, Daniel; Overesch, Michael - 2010

elasticity of investments for companies shielded by existing losses. -- Corporate Taxation ; Loss Treatment ; Group Taxation …

Persistent link: https://www.econbiz.de/10008759947

The Effect of Tax Treaties on Multinational Firms : New Evidence from Microdata

Davies, Ronald B. - 2011

Persistent link: https://www.econbiz.de/10013130698

Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks

Amerighi, Oscar - 2013

We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...

Persistent link: https://www.econbiz.de/10013073169