Corporate Taxation and Multinational Activity

Research, Preprint OPEN
Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner;
(2009)
  • Publisher: Munich: Center for Economic Studies and Ifo Institute (CESifo)
  • Subject: C33 | F21 | H73 | F23 | H25 | corporate taxation, foreign, direct investment, panel econometrics | Corporate taxation; Foreign direct investment; Panel econometrics
    • jel: jel:H73 | jel:C33 | jel:F23 | jel:F21 | jel:H25
      ddc: ddc:330

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 cor... View more
  • References (72)
    72 references, page 1 of 8

    Altshuler, R., H. Grubert, and T.S. Newlon, 2001. Has US investment abroad become more sensitive to tax rates?, in J.R. Hines, Jr. (ed.), International Taxation and Multinational Activity, Chicago: University of Chicago Press.

    Alworth, J.S., 1988. The ¯nance, investment and taxation decisions of multinationals, Oxford: Blackwell.

    Arellano, M. and S. Bond, 1991. Some tests of speci¯cation for panel data: Monte Carlo evidence and an application to unemployment equations, The Review of Economic Studies 58, 277-294.

    Baier, S., G.P. Dwyer, and R. Tamura, 2002. How important are capital and total factor productivity for economic growth?, unpublished manuscript, Clemson University.

    Baltagi, B.H., 2005. The econometrics of panel data, 3rd ed., Chichester: John Wiley & Sons.

    Bartik, T.J., 1985. Business location decisions in the United States: estimates of the e®ects of unionization, taxes and other characteristics of States, Journal of Business and Economic Statistics 3, 14-22.

    B¶enassy-Qu¶er¶e, A., L. Fontagn¶e, and A. Lahrµeche-R¶evil, 2005. How does FDI react to corporate taxation?, International Tax and Public Finance 12, 583{603.

    Blonigen, B.A. and R.B. Davies, 2004. The e®ects of bilateral tax treaties on U.S. FDI activity, International Tax and Public Finance 11, 601{622.

    Blonigen, B.A., R.B. Davies, and K. Head, 2003. Estimating the knowledgecapital model of the multinational enterprise: Comment, American Economic Review 93, 980-994.

    Blonigen, B.A., R.B. Davies, G.R. Waddell, and H.T. Naughton, 2004. FDI in space: Spatial autoregressive relationships in foreign direct investment, NBER Working Paper No. 10939, Cambridge MA: National Bureau of Economic Research.

  • Metrics
    1
    views in OpenAIRE
    0
    views in local repository
    0
    downloads in local repository
Share - Bookmark