-off between raising tax revenue by reducing profit shifting and attracting investment. Accounting for extensive margin profit …

This paper examines the relationship between foreign and domestic investment activity of multinational enterprises. The … investment in fixed assets. The empirical approach, which rests upon extensive and intensive margin variation, is shown to … produce very robust results. These suggest a positive relationship between foreign and home investment in real capital. This …

-income tax rate increases GDP, wages, consumption, investment, and business density. The trade balance is at the same time …

This paper highlights the importance of different investment motives and to what extend they affect the responsiveness … 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 …

This paper studies how corporate tax hikes transmit across countries through multinationals’ internal networks of … between countries generates positive investment spillover, intra-firm production linkages predict negative spillover. Using … subsidiary-level data and exogenous corporate tax hikes, we find that local business units cut investment by 0.4% for a 1 …

This paper studies the effect of corporate taxes on investment. Using firm-level data on German corporations, we … investigate the 2008 tax reform that cut corporate taxes by 10 percentage points. We expect heterogeneous investment responses … can increase corporate investment but have heterogeneous investment responses across firms. …

This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess … significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the … tests. Overall, it is concluded that the tax stimulus analyzed was ineffective in promoting investment in Colombia. …