Egger, Peter H.; Loretz, Simon; Pfaffermayr, Michael; … - 2021
equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent … bilateral OECD outbound stocks of foreign direct investment (FDI) from 1991 to 2002. For this, we compile annual information on … bilateral tax treaties. Our findings indicate that the parent country's statutory corporate tax rate tends to foster outward FDI …