The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit-shifting is deterred by a higher statutory tax...

This paper examines evidence on wage spillovers from workers with experience in foreign multinational enterprises (MNEs) to incumbent workers in domestic firms. Using administrative panel data from Ireland, I examine possible heterogeneity for such spillovers across the wage distribution using...

This article empirically examines the impact of foreign direct investment (FDI) inflows on poverty in six Western Balkan countries and also considers other country characteristics, such as the human development index (HDI), corruption, investment freedom, economic freedom, trade openness, and...