Egger, Peter; Eggert, Wolfgang; Winner, Hannes - In: Journal of International Economics 81 (2010) 1, pp. 99-108
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We assess hypotheses about the tax savings of endogenous foreign subsidiary ownership relative to domestic firms in a data-set of 507,542 foreign- and domestically-owned...