Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions

E Xie, KS Reddy, J Liang - Journal of World Business, 2017 - Elsevier
This article, to date, is the first to consolidate, review, and integrate over 250 earlier studies
that examine the country-specific determinants of cross-border mergers and acquisitions …

FDI and taxation: A meta‐study

LP Feld, JH Heckemeyer - Journal of economic surveys, 2011 - Wiley Online Library
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 …

A comparison of the tax‐motivated income shifting of multinationals in territorial and worldwide countries

K Markle - Contemporary Accounting Research, 2016 - Wiley Online Library
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 …

[图书][B] Besteuerung der Unternehmen

U Schreiber - 2005 - Springer
Dieses Buch behandelt die Grundzüge des Steuerrechts der Unternehmen und der von
diesem Steuerrecht ausgehenden Steuerwirkungen. Es richtet sich in erster Linie an …

The effects of multinationals' profit shifting activities on real investments

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 …

[PDF][PDF] Política tributaria para mejorar la inversión y el crecimiento en América Latina

C Agostini, M Jorratt - 2017 - repositorio.cepal.org
La comunidad internacional, en respuesta a los desequilibrios económicos, distributivos y
ambientales del estilo de desarrollo dominante, ha aprobado recientemente la Agenda …

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 …

FDI, taxes and agglomeration economies in the EU15

ÅM Hansson, K Olofsdotter - Applied Economics, 2013 - Taylor & Francis
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 …

Size, location and agglomeration of inward foreign direct investment (FDI) in the United States

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 …

The influence of taxes on foreign direct investment: systematic literature review and bibliometric analysis

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 …