International Taxation and Multinational Firm Location Decisions

Research, Preprint OPEN
Salvador Barrios; Harry Huizinga; Luc Laeven; Gaëtan Nicodème;
  • Publisher: Munich: Center for Economic Studies and Ifo Institute (CESifo)
  • Subject: G32 | Business Taxes and Subsidies including sales and value-added (VAT) | European Union, corporate taxation, dividend withholding taxation, location decisions. | R38 | Multinational Firms; International Business | corporate taxation | Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure | Betriebliche Standortwahl | Welt | F23 | H25 | location decisions | Multinationales Unternehmen | dividend withholding taxation | Unternehmensbesteuerung | corporate taxation, dividend withholding taxation, location decisions | corporate taxation; dividend withholding taxation; location decisions | Steuerbegünstigung | Economie | Production Analysis and Firm Location: Government Policies; Regulatory Policies | International taxation and multinational firm location decisions, corporate taxation, dividend withholding taxation, location decisions, Barrios, Huizinga, Laeven, Nicodème
    • jel: jel:F23 | jel:R38 | jel:G32 | jel:H25
      ddc: ddc:330

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries... View more
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