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 …
This paper tests for differences in the tax‐motivated income‐shifting behaviors of multinationals subject to different systems of taxing foreign earnings. I find that, on average …
Dieses Buch behandelt die Grundzüge des Steuerrechts der Unternehmen und der von diesem Steuerrecht ausgehenden Steuerwirkungen. Es richtet sich in erster Linie an …
M Overesch - National Tax Journal, 2009 - journals.uchicago.edu
This paper investigates whether the size of multinationals' real investments in a high-tax country is affected by profit-shifting activities. Tax rates in locations other than the host …
La comunidad internacional, en respuesta a los desequilibrios económicos, distributivos y ambientales del estilo de desarrollo dominante, ha aprobado recientemente la Agenda …
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 …
This article provides an empirical analysis of the impact of tax differentials and agglomeration economies on Foreign Direct Investment (FDI). The article departs from most …
T Halvorsen - Regional studies, 2012 - Taylor & Francis
H alvorsen T. Size, location and agglomeration of inward foreign direct investment (FDI) in the United States, Regional Studies. Since the late 1970s a range of economic development …
Purpose: The paper proposes a systematic review and bibliometric analysis of the corporate finance literature on tax and multinational investment, since the complexity of legislations …