Showing 1 - 10 of 618
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...
Persistent link: https://www.econbiz.de/10009639913
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010352370
Persistent link: https://www.econbiz.de/10001651174
Persistent link: https://www.econbiz.de/10001657519
Persistent link: https://www.econbiz.de/10003300460
Persistent link: https://www.econbiz.de/10001777411
Persistent link: https://www.econbiz.de/10001784696
Persistent link: https://www.econbiz.de/10001971428
Persistent link: https://www.econbiz.de/10003388955
Persistent link: https://www.econbiz.de/10003338861