This paper measures the relative importance of quality and quantity effects of corporate taxation on foreign direct … of production. Depending on the sign of the quality effects, the detrimental welfare effects of corporate taxation are …

principle in corporate taxation and use comparable market prices to ‘correctly’ assess the value of intracompany trade and …

of these findings for national corporate tax policy. Our main hypothesis is that domestic corporate taxation not only … paper identifies several channels through which domestic taxation may exert such a cross-border effect on foreign capital …, this cross-border tax effect on capital investment gives rise to a negative fiscal externality of corporate taxation which …

This paper computes effective (marginal and average) tax rates that account 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 …-pair and time variant) effective tax rates leads to biased estimates of the impact of corporate taxation on FDI. …

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 …. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption …