bilateral outbound stocks of foreign direct investment (FDI) from 52 parent and 45 host countries for the years 1991 to 2004 … corporate tax rate tends to foster outward FDI, whereas the host country’s statutory corporate and withholding tax rates are … negatively associated with outward FDI. Depreciation allowances exert a significant impact on FDI, as hypothesized. …

stocks of bilateral foreign direct investment (FDI) among OECD countries between 1991 and 2002. The findings indicate that … outbound FDI is positively related to the parent and host country tax burden and negatively associated with bilateral effective …-pair and time variant) effective tax rates leads to biased estimates of the impact of corporate taxation on FDI. …

two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to …

two countries competing for a mobile firm, we show that in a bidding race for FDI, it is optimal for governments to …

efficiency of the fiscal competition between the region’s constituent countries for a new FDI project. If incumbent firms are … owned entirely within the host region, then the new plant’s location will be efficient. However, when incumbent firms are …

difference in firm performance by modes of FDI entry. If this is the case, there is no reason to prefer other modes of entry over … FDI entry, on which government tax incentives are based. This paper corrects for this, reclassifying the modes of entry … there are indeed no significant differences between greenfield, M&A and P&A in terms of corporate performance (measured by …