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Fancy a stay at the "Hotel California"? : foreign direct investment, taxation and firing costs
Görg, Holger - 2002
effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10011415359
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Fancy a stay at the "Hotel California"? : Foreign direct investment, taxation and firing costs
Görg, Holger (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001726528
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Fancy a stay at the "Hotel California"? : foreign direct investment, taxation and firing costs
Görg, Holger - 2002
Persistent link: https://www.econbiz.de/10013268935
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Switching from worldwide to territorial taxation : empirical evidence of FDI effects
Büttner, Thiess; Holzmann, Carolin - 2019
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 …
Persistent link: https://www.econbiz.de/10011958845
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Foreign direct investment in producer services : theory and empirical evidence
Raff, Horst; Von der Ruhr, Marc - 2001
This paper examines the pattern of foreign direct investment (FDI) in producer services. We develop a model of FDI in these services and test its predictions using panel data on U.S.FDI in 25 host countries from 1976 to 1995. We find evidence that, in addition to governmental and cultural...
Persistent link: https://www.econbiz.de/10011400886
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Jansky, Petr; Palansky, Miroslav - 2017
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we...
Persistent link: https://www.econbiz.de/10011758408
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Tax influence on financial structures of M&As
Harendt, Christoph - 2018
In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found evidence for tax avoidance by debt shifting. I analyze the importance of locating debt at...
Persistent link: https://www.econbiz.de/10011782963
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr; Palanský, Miroslav - 2018
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011806017
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The impact of corporate taxes on investment : an explanatory empirical analysis for interested practitioners
Dreßler, Daniel - 2012
corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax … are applied for tax efficient group structuring. -- Corporate Taxation ; Foreign Direct Investment ; Empirical Analysis …
Persistent link: https://www.econbiz.de/10009553617
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Investment impact of tax loss treatment : empirical insights from a panel of multinationals
Dreßler, Daniel; Overesch, Michael - 2010
elasticity of investments for companies shielded by existing losses. -- Corporate Taxation ; Loss Treatment ; Group Taxation …
Persistent link: https://www.econbiz.de/10008759947