Add to ORKGWe study whether proximity to the nearest tax haven affects FDI and the number of American affiliates in a tax haven. Our results show that distance to the nearest tax haven is positively related to FDI inflows and the number of American affiliates in tax havens. These findings suggest that there is a harmful competition between tax havens. We also find evidence of positive spillovers: the number of American affiliates in a tax haven is positively related to the number of in its closest neighboring tax haven. This suggests the presence of agglomeration benefits given there is an affiliate in a nearby tax haven
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract...
A tax competition model is presented to investigate the effects of tax havens on the public good pro...
We study the tax/subsidy competition between two countries to attract the FDI projects of two firms....
Tax competition and spillover models offer ambiguous predictions concerning the economic impact of t...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper revisits tax competition among governments for foreign direct investment (FDI) by conside...
Tax havens have attracted increasing attention from policymakers in recent years. This paper provide...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax h...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper develops a competition theory framework that evaluates an important aspect of the OECD’s ...
Policy makers are increasingly concerned about the effect of taxes on foreign direct investment (FDI...
This paper examines the use of tax havens by MNEs located in business clusters versus their non-clus...
We investigate the impact on regional welfare of policy competition for FDI when a multinational fir...
Tax havens have attracted increasing attention from the authorities of non-haven countries. The fina...
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract...
A tax competition model is presented to investigate the effects of tax havens on the public good pro...
We study the tax/subsidy competition between two countries to attract the FDI projects of two firms....
Tax competition and spillover models offer ambiguous predictions concerning the economic impact of t...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper revisits tax competition among governments for foreign direct investment (FDI) by conside...
Tax havens have attracted increasing attention from policymakers in recent years. This paper provide...
When multinational firms expand their operations in tax havens, do they divert activity from non-hav...
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax h...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper develops a competition theory framework that evaluates an important aspect of the OECD’s ...
Policy makers are increasingly concerned about the effect of taxes on foreign direct investment (FDI...
This paper examines the use of tax havens by MNEs located in business clusters versus their non-clus...
We investigate the impact on regional welfare of policy competition for FDI when a multinational fir...
Tax havens have attracted increasing attention from the authorities of non-haven countries. The fina...
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract...
A tax competition model is presented to investigate the effects of tax havens on the public good pro...
We study the tax/subsidy competition between two countries to attract the FDI projects of two firms....