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FDI, trade costs and regional asymmetries

Darby, Julia; Ferrett, Ben; Wooton, Ian - 2013

We set up a trade model where three countries compete for an exogenous number of firms. Our innovation lies in the geography of the model. Of the three countries, one is the hub through which all trade takes place. First, we establish the natural geography of the region, which is given by the...

Persistent link: https://www.econbiz.de/10010210113

Corporate Taxation of Foreign Direct Investment Income 1991-2001

Yoo, Kwang-Yeol - 2003

This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over … the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points …. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal …

Persistent link: https://www.econbiz.de/10012445332

The impact of the global tax reforms on Ireland’s attractiveness to foreign direct investment and the wider economy

Siedschlag, Iulia; Durán, Juan David; McLoughlin, Robert; … - 2023

investment (FDI) and FDI-related employment. We use data on new greenfield FDI in Ireland and other EU countries over 2011 …-2020 and estimate a range of possible outcomes on Ireland's attractiveness to FDI and FDI-related new jobs in the medium and … estimate that the global minimum effective corporate tax of 15 percent could result in a lower number of new FDI projects …

Persistent link: https://www.econbiz.de/10014371849

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Janský, Petr; Palanský, Miroslav - 2018

profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how …

Persistent link: https://www.econbiz.de/10011806017

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Jansky, Petr; Palansky, Miroslav - 2017

profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how …

Persistent link: https://www.econbiz.de/10011758408

Labour market power and the dynamic gains to openness reforms

Jha, Priyaranjan; Rodríguez López, Antonio; Spencer, … - 2023

quantification of the impact of trade and FDI liberalisation episodes. Firms make standard extensive margin investment choices into … study the effect of reductions in tariffs and outward FDI taxes in both bilateral and unilateral contexts, examining steady …

Persistent link: https://www.econbiz.de/10013503390

Tax influence on financial structures of M&As

Harendt, Christoph - 2018

financing requires that interest payments of holdings are used to offset profits of the operating firms, I consolidate financial …

Persistent link: https://www.econbiz.de/10011782963

Optimal policies against profit shifting : the role of controlled-foreign-company rules

Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2016

By introducing controlled-foreign-company (CFC) rules, the parent country of a multinational firm reserves the right to tax the income of the firm's foreign affiliates if the tax rate in the affiliate's host country is below a specified threshold. We identify the conditions under which binding...

Persistent link: https://www.econbiz.de/10011451112

Taxing Multinationals in Europe

Schoen, Wolfgang - 2013

particular in the field of direct taxation, and the requirements of the Internal Market, which aim at the abolition of any … treatment for purely domestic and cross-border situations. This has a major effect with respect to the taxation of corporate … capitalization and interest barriers/debt caps, transfer pricing and exit taxation …

Persistent link: https://www.econbiz.de/10013089510

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Hasegawa, Makoto - 2019

-country taxation. This tax reform switched Japan's corporate tax system to a territorial tax system that exempts foreign income from … home-country taxation. In this paper, I examine the impact of the territorial tax reform on the profit-shifting behavior of … Japanese multinationals. I analyze the change in the sensitivity of the reported profits of Japanese-owned foreign subsidiaries …

Persistent link: https://www.econbiz.de/10012858184