This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...

This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650; 000 firms in and outside of Europe using Bureau van Dijk's ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important...

This paper computes effective (marginal and average) tax rates that ac- count for bilateral aspects of taxation and, therefore, vary across country pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral foreign direct investment (FDI)...

This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650,000 firms in and outside of Europe using Bureau van Dijk’s ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important...

This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650,000 firms in and outside of Europe using Bureau van Dijk’s ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important...

This study examines performance gaps among foreign-owned and domestically-owned Austrian firms. In line with earlier findings our results suggest that the positive effects of participating in a foreign multinational's network can mainly be found in productivity and profitability. A further...