This paper examines empirically how international taxation affects the volume and pricing of cross-border banking … activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign …-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher …

"behavioral responses to taxation" can illuminate current debates about the magnitude and implications of MNCs' profit shifting to …

“behavioral responses to taxation” can illuminate current debates about the magnitude and implications of MNCs' profit shifting to …

This paper explores empirically whether and how FDI is affected if multinationals’ home countries change taxation of … foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based … synthetic-control method. Our results confirm effects of the switch from worldwide to territorial taxation on FDI but point at …

resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result …, the empirical literature on taxation and international capital flows has grown to a similar abundance during the last 25 … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …