FDI and taxation: A meta‐study
In this paper we extend former meta‐analyses on FDI and taxation in three ways. First, we
add 16 recent publications. Second, we code additional meta‐regressor variables …
add 16 recent publications. Second, we code additional meta‐regressor variables …
Cross-border mergers and acquisitions and European integration
Cross-border mergers and acquisitions activities (M&As) sharply increased over the last two
decades, partly as a result of financial liberalization policies, government policies and …
decades, partly as a result of financial liberalization policies, government policies and …
Taxation and business behavior: A review of the recent literature
KA Hassett, K Newmark - 2008 - direct.mit.edu
The study of the economics of investment has advanced at a rapid pace in recent years. A
number of factors have aligned to stimulate an impressive explosion of work. In particular …
number of factors have aligned to stimulate an impressive explosion of work. In particular …
Are there productivity spillovers from foreign direct investment in China?
G Hale, C Long - Pacific Economic Review, 2011 - Wiley Online Library
We review previous literature on productivity spillovers of foreign direct investment (FDI) in
China and conduct our own analysis using a firm‐level data set from a World Bank survey …
China and conduct our own analysis using a firm‐level data set from a World Bank survey …
Bilateral effective tax rates and foreign direct investment
This paper computes effective (marginal and average) tax rates that account for bilateral
aspects of taxation and, therefore, vary across country-pairs and years. These tax rates …
aspects of taxation and, therefore, vary across country-pairs and years. These tax rates …
Do complicated tax systems prevent foreign direct investment?
M Lawless - Economica, 2013 - Wiley Online Library
The negative relationship between tax rates and FDI is well known. This paper looks at how
complexity of the tax system affects FDI. Fulfilling tax requirements can be time‐consuming …
complexity of the tax system affects FDI. Fulfilling tax requirements can be time‐consuming …
[PDF][PDF] Impact of foreign direct investment inflows on tax revenues in OECD countries: A panel cointegration and causality analysis.
Globalization process has led considerable increases in the global foreign direct investment
flows especially as of mid-1980s. Foreign direct investment inflows have potential to affect …
flows especially as of mid-1980s. Foreign direct investment inflows have potential to affect …
The importance of corporate taxation for FDI attractiveness of southeast European countries
I Kersan-Škabić - Panoeconomicus, 2015 - panoeconomicus.org
The aim of this paper is to research the determinants of FDI inflows in the SEE region with a
special emphasis on corporate tax rates. The panel data analysis (GMM methodology) was …
special emphasis on corporate tax rates. The panel data analysis (GMM methodology) was …
Capital mobility, agglomeration and corporate tax rates: is the race to the bottom for real?
H Garretsen, J Peeters - CESifo Economic Studies, 2007 - academic.oup.com
Based on a data set for 19 OECD countries for the period 1981–2001, we estimate the
impact of FDI on corporate tax rates, where changes in FDI are a measure for changes in …
impact of FDI on corporate tax rates, where changes in FDI are a measure for changes in …
Does foreign capital increase tax revenue: The Turkish case
E Balıkçıoğlu, B Dalgıç, B Fazlıoğlu - International Journal of …, 2016 - dergipark.org.tr
We examine the effect of the foreign direct investment (FDI) on taxes paid for Turkey with a
special focus on the differentials between firms operating with different technology levels …
special focus on the differentials between firms operating with different technology levels …