Huizinga, Harry; Nicodème, Gaëtan - Directorate-General Economic and Financial Affairs, … - 2003
documents trends in the foreign ownership of companies in Europe and it examines whether foreign ownership has exerted a … positive influence on corporate income tax levels. Using company-level data, we document that the foreign ownership share in … integration is likely to lead to higher foreign ownership shares with a concomitant positive influence on corporate taxation …