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Unobserved tax avoidance and the tax elasticity of FDI

Egger, Peter; Merlo, Valeria; Wamser, Georg - In: Journal of economic behavior & organization : JEBO 108 (2014), pp. 1-18

Persistent link: https://www.econbiz.de/10011296534

BITs bite : an anatomy of the impact of bilateral investment treaties on multinational firms

Egger, Peter; Merlo, Valeria - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1240-1266

Persistent link: https://www.econbiz.de/10009744344

Unobserved tax avoidance and the tax elasticity of FDI

Egger, Peter; Merlo, Valeria; Wamser, Georg - 2014

This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

Persistent link: https://www.econbiz.de/10010388752

Unobserved Tax Avoidance and the Tax Elasticity of FDI

Egger, Peter H. - 2014

This paper investigates the tax responsiveness of multinational firms' investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

Persistent link: https://www.econbiz.de/10013048888