Bilateral tax treaties are an important method of international tax cooperation. I survey the
existing literature on these agreements, highlighting the differences between the standard …

This paper examines how free-trade agreements and customs unions affect the location of
foreign direct investment (FDI) and social welfare, taking into account that governments may …

Most existing empirical evidences on the impact of profit taxation on multinational firm
activity are based on cross-country data. One major drawback of such data is that countries …

We set up a model of generalised oligopoly where two countries of different size compete for
an exogenous, but variable, number of identical firms. The model combines a desire by …

This paper analyzes the welfare effects of subsidies to attract multinational corporations
when firms are heterogeneous in their productivity levels. I show that the use of a small …

In the attempt to compete for foreign investment, local jurisdictions in China set up a large
number of development zones for industrial and commercial uses. Many of these areas …

Governments worldwide use targeted tax policies to trade off the gains from increased FDI
against the cost of excessive profit shifting by multinational firms. We show that nationally …

This paper models tax competition for mobile firms that are differentiated by their
productivities. Because taxes affect the distribution of firms, they affect wages, prices, and …

With the global consensus on the need for sustainability practices, green governance has
attracted increasing attention from international business (IB) scholars and multinational …

In attempting to promote economic development, states often pursue either a race-to-the-
bottom approach focused on lowering business costs or a more investment-based, race-to …