The incentive to locate a multinational firm: The effect of tax reforms in the United Kingdom
Author
Abstract
Suggested Citation
DOI: 10.1007/BF00874090
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1.
- King, Mervyn A. & Fullerton, Don, 2010. "The Taxation of Income from Capital," National Bureau of Economic Research Books, University of Chicago Press, number 9780226436319, August.
- James R. Hines, Jr. & R. Glenn Hubbard, 1990.
"Coming Home to America: Dividend Repatriations by US Multinationals,"
NBER Chapters, in: Taxation in the Global Economy, pages 161-208,
National Bureau of Economic Research, Inc.
- Hines, J.R.J. & Hubbard, R.G., 1989. "Coming Home To America - Devidend Repatriations By U.S. Multinationals," Papers 146, Princeton, Woodrow Wilson School - Public and International Affairs.
- James R. Hines, Jr. & R. Glenn Hubbard, 1989. "Coming Home to America: Dividend Repatriations by U.S. Multinationals," NBER Working Papers 2931, National Bureau of Economic Research, Inc.
- Devereux, Michael, 1987. "Taxation and the Cost of Capital: The UK Experience," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 3(4), pages 1-1, Winter.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Peter Buckley & Jane Frecknall Hughes, 1998. "Transfer pricing and economic functions analysis: the Japanese paradigm," Applied Economics, Taylor & Francis Journals, vol. 30(5), pages 621-629.
- Christopher Kobrak & Michael-Jörg Oesterle & Björn Röber, 2018. "Escape FDI and the Varieties of Capitalism: Why History Matters in International Business," Management International Review, Springer, vol. 58(3), pages 449-464, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Desai, Mihir A. & Hines, James R. Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
- Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
- Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007.
"Why do firms hold so much cash? A tax-based explanation,"
Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
- C. Fritz Foley & Jay C. Hartzell & Sheridan Titman & Garry Twite, 2006. "Why do firms hold so much cash? A tax-based explanation," NBER Working Papers 12649, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001. "Repatriation Taxes and Dividend Distortions," NBER Working Papers 8507, National Bureau of Economic Research, Inc.
- Darrel Cohen & Kevin Hassett & R. Glenn Hubbard, 1999.
"Inflation and the User Cost of Capital: Does Inflation Still Matter?,"
NBER Chapters, in: The Costs and Benefits of Price Stability, pages 199-234,
National Bureau of Economic Research, Inc.
- Darrel Cohen & Kevin A. Hassett & R. Glenn Hubbard, 1997. "Inflation and the User Cost of Capital: Does Inflation Still Matter?," NBER Working Papers 6046, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2005.
"Do Tax Havens Flourish?,"
NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100,
National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.
- Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008.
"Capital structure and international debt shifting,"
Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
- Harry Huizinga & Luc Laeven & Gaetan Nicodeme, 2006. "Capital structure and international debt shifting," European Economy - Economic Papers 2008 - 2015 263, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
- Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers 5882, C.E.P.R. Discussion Papers.
- Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
- Roger H. Gordon & Joosung Jun & Joel Slemrod, 1993.
"Taxes and the Form of Ownership of Foreign Corporate Equity,"
NBER Chapters, in: Studies in International Taxation, pages 13-46,
National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Papers 652, Yale - Economic Growth Center.
- Roger H Gordon & Joosung Jun, 1993. "Taxes and the Form of Ownership of Foreign Corporate Equity," CEPR Financial Markets Paper 0029, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX..
- Roger H. Gordon & Joosung Jun, 1992. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Working Papers 4159, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Working Papers 290, Research Seminar in International Economics, University of Michigan.
- Shang-Jin Wei, 2000.
"How Taxing is Corruption on International Investors?,"
The Review of Economics and Statistics, MIT Press, vol. 82(1), pages 1-11, February.
- Shang-Jin Wei, 1997. "How Taxing is Corruption on International Investors?," William Davidson Institute Working Papers Series 63, William Davidson Institute at the University of Michigan.
- Shang-Jin Wei, 1997. "How Taxing is Corruption on International Investors?," NBER Working Papers 6030, National Bureau of Economic Research, Inc.
- Olsen, Trond E. & Osmundsen, Petter, 2001.
"Strategic tax competition; implications of national ownership,"
Journal of Public Economics, Elsevier, vol. 81(2), pages 253-277, August.
- Olsen, T.E. & Osmundsen, P., 1998. "Strategic Tax Competition; Implications of National Ownership," Papers 11/98, Norwegian School of Economics and Business Administration-.
- Trond Olsen & Petter Osmundsen, 2000. "Strategic Tax Competition; Implications of National Ownership," CESifo Working Paper Series 281, CESifo.
- Desai, Mihir A. & Hines Jr., James R., 2008.
"Market reactions to export subsidies,"
Journal of International Economics, Elsevier, vol. 74(2), pages 459-474, March.
- Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc.
- Sinn, H.W., 1990.
"Taxation And The Birth Of Foreign Subsidiaries,"
Papers
66, Princeton, Woodrow Wilson School - Discussion Paper.
- Hans-Werner Sinn, 1990. "Taxation and the Birth of Foreign Subsidiaries," NBER Working Papers 3519, National Bureau of Economic Research, Inc.
- Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999.
"Diversité des fiscalités européennes et risques de concurrence fiscale,"
Revue de l'OFCE, Programme National Persée, vol. 70(1), pages 63-109.
- Rejane Hugounenq-de Vreyer & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risque de concurrence fiscale," Post-Print hal-03462426, HAL.
- Rejane Hugounenq-de Vreyer & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risque de concurrence fiscale," SciencePo Working papers Main hal-03462426, HAL.
- James R. Hines, Jr., 1994.
"No Place like Home: Tax Incentives and the Location of R&D by American Multinationals,"
NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1993. "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Working Papers 4574, National Bureau of Economic Research, Inc.
- Michael Devereux & Harold Freeman, 1995. "The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 85-106, February.
- Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005.
"How Does FDI React to Corporate Taxation?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 583-603, September.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00270515, HAL.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Post-Print hal-00270515, HAL.
- Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010.
"The Effect of Corporate Taxes on Investment and Entrepreneurship,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
- Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008. "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers 13756, National Bureau of Economic Research, Inc.
- Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles 8705900, Harvard University Department of Economics.
- Guntram Wolff, 2007.
"Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?,"
Open Economies Review, Springer, vol. 18(3), pages 327-346, July.
- Wolff, Guntram B., 2006. "Foreign direct investment in the enlarged EU: do taxes matter and to what extent?," Discussion Paper Series 1: Economic Studies 2006,13, Deutsche Bundesbank.
- Mihir A. Desai & James R. Hines, Jr., 2001.
"The Uneasy Marriage of Export Incentives and the Income Tax,"
NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 41-94,
National Bureau of Economic Research, Inc.
- Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
More about this item
Keywords
corporation tax surplus ACT; multinational structure; foreign income dividends;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:itaxpf:v:1:y:1994:i:1:p:81-97. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.