This paper concerns the measurement of the impact of tax differentials across countries on inflow of Foreign Direct Investment (FDI) by using comprehensive data on the foreign operations of U.S. multinational corporations that has been collected by the Bureau of Economic Analysis (BEA), the U.S. Department of Commerce. In particular, this research focuses on examining: (1) how responsive FDI locations are to tax differentials across countries, (2) how different the tax effect on FDI inflow is between developed and developing countries, and (3) whether investment location decisions have become more or less sensitive to tax differences between countries over time ranging from the late 1990s to the early 2000s. Estimation results suggest that ...
Using a panel of bilateral FDI flows for 11 OECD countries over 1984-2000, we show that, although ag...
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvab...
Using a panel of bilateral FDI flows for 11 OECD countries over 1984-2000, we show that, although ag...
This paper concerns the measurement of the impact of tax differentials across countries on inflow of...
As economic globalization progresses, many developed countries have undertaken corporation tax refor...
As economic globalization progresses, many developed countries have undertaken corporation tax refor...
This paper investigates the effect that certain aspects of the tax burden have on foreign direct inv...
Policy makers are increasingly concerned about the effect of taxes on foreign direct investment (FDI...
We examine the impact of taxation on foreign direct investment (FDI) flows. Previous research has fo...
In the midst of rapid integration and globalization, multinational firms still face tax systems that...
The question of whether a country’s corporate tax regime has a significant influence on the level of...
The governments of many developing countries seek to attract inbound foreign direct investment (FDI)...
While there is a well-established body of empirical research documenting the negative effect of taxa...
The magnitude and financing of foreign direct investment (FDI) in the United States, which totaled m...
This paper explores the role of tax instruments in affecting foreign direct investment (FDI), paying...
Using a panel of bilateral FDI flows for 11 OECD countries over 1984-2000, we show that, although ag...
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvab...
Using a panel of bilateral FDI flows for 11 OECD countries over 1984-2000, we show that, although ag...
This paper concerns the measurement of the impact of tax differentials across countries on inflow of...
As economic globalization progresses, many developed countries have undertaken corporation tax refor...
As economic globalization progresses, many developed countries have undertaken corporation tax refor...
This paper investigates the effect that certain aspects of the tax burden have on foreign direct inv...
Policy makers are increasingly concerned about the effect of taxes on foreign direct investment (FDI...
We examine the impact of taxation on foreign direct investment (FDI) flows. Previous research has fo...
In the midst of rapid integration and globalization, multinational firms still face tax systems that...
The question of whether a country’s corporate tax regime has a significant influence on the level of...
The governments of many developing countries seek to attract inbound foreign direct investment (FDI)...
While there is a well-established body of empirical research documenting the negative effect of taxa...
The magnitude and financing of foreign direct investment (FDI) in the United States, which totaled m...
This paper explores the role of tax instruments in affecting foreign direct investment (FDI), paying...
Using a panel of bilateral FDI flows for 11 OECD countries over 1984-2000, we show that, although ag...
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvab...
Using a panel of bilateral FDI flows for 11 OECD countries over 1984-2000, we show that, although ag...