Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms

Research English OPEN
Behrendt, Simon; Wamser, Georg;
(2018)
  • Publisher: Munich: Center for Economic Studies and Ifo Institute (CESifo)
  • Subject: F23 | H25 | H26 | location choice | multinational firm | double taxation treaties | corporate income taxes
    • ddc: ddc:330

This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by co... View more
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