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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 …
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A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
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Why and how foreign investment may flow into corrupt host countries? The present paper provides new evidence that, ceteris paribus, corruption may yield differential effects on foreign investment in a group of central and eastern European (CEE) countries depending on the level of business...
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