This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with … attractiveness of countries into account when making these decisions. Specifically, we show that the statutory tax rate, the taxation …

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …

This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of … foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based … synthetic-control method. Our results confirm effects of the switch from worldwide to territorial taxation on FDI but point at …

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 …

This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …

This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …