effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …

This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of … foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based … synthetic-control method. Our results confirm effects of the switch from worldwide to territorial taxation on FDI but point at …

"behavioral responses to taxation" can illuminate current debates about the magnitude and implications of MNCs' profit shifting to …

double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key …