Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Mr. Michael Keen & Mr. Murtaza H Syed, 2006. "Domestic Taxes and International Trade: Some Evidence," IMF Working Papers 2006/047, International Monetary Fund.
- Kenneth Rogoff, 1996. "The Purchasing Power Parity Puzzle," Journal of Economic Literature, American Economic Association, vol. 34(2), pages 647-668, June.
- James E. Anderson & Eric van Wincoop, 2003.
"Gravity with Gravitas: A Solution to the Border Puzzle,"
American Economic Review, American Economic Association, vol. 93(1), pages 170-192, March.
- James E. Anderson & Eric van Wincoop, 2000. "Gravity with Gravitas: A Solution to the Border Puzzle," Boston College Working Papers in Economics 485, Boston College Department of Economics.
- James E. Anderson & Eric van Wincoop, 2001. "Gravity with Gravitas: A Solution to the Border Puzzle," NBER Working Papers 8079, National Bureau of Economic Research, Inc.
- Ben Ferrett & Ian Wooton, 2010.
"Competing for a duopoly: international trade and tax competition,"
Canadian Journal of Economics, Canadian Economics Association, vol. 43(3), pages 776-794, August.
- Ben Ferrett & Ian Wooton, 2010. "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(3), pages 776-794, August.
- Wooton, Ian, 2005. "Competing for a Duopoly: International Trade and Tax Competition," CEPR Discussion Papers 5379, C.E.P.R. Discussion Papers.
- Hines, James R, Jr, 1996.
"Altered States: Taxes and the Location of Foreign Direct Investment in America,"
American Economic Review, American Economic Association, vol. 86(5), pages 1076-1094, December.
- James R. Hines Jr., 1993. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc.
- Grubert, Harry & Mutti, John, 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making," The Review of Economics and Statistics, MIT Press, vol. 73(2), pages 285-293, May.
- Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008.
"Do countries compete over corporate tax rates?,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
- Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
- Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
- Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Yamawaki, Hideki, 1991. "Exports and Foreign Distributional Activities: Evidence on Japanese Firms in the United States," The Review of Economics and Statistics, MIT Press, vol. 73(2), pages 294-300, May.
- Görg, Holger & Molana, Hassan & Montagna, Catia, 2009.
"Foreign direct investment, tax competition and social expenditure,"
International Review of Economics & Finance, Elsevier, vol. 18(1), pages 31-37, January.
- Holger Görg, & Hassan Molana, & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Discussion Papers 07/03, University of Nottingham, GEP.
- Holger Görg & Hassan Molana & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Dundee Discussion Papers in Economics 198, Economic Studies, University of Dundee.
- Mihir A Desai & Dhammika Dharmapala, 2011.
"Dividend Taxes and International Portfolio Choice,"
The Review of Economics and Statistics, MIT Press, vol. 93(1), pages 266-284, February.
- Mihir A. Desai & Dhammika Dharmapala, 2009. "Dividend Taxes and International Portfolio Choice," Working Papers 0911, Oxford University Centre for Business Taxation.
- Gordon H. Hanson & Raymond J. Mataloni & Matthew J. Slaughter, 2005.
"Vertical Production Networks in Multinational Firms,"
The Review of Economics and Statistics, MIT Press, vol. 87(4), pages 664-678, November.
- Hanson, Gordon H. & Mataloni, Jr., Raymond J. & Slaughter, Matthew J., 2003. "Vertical Production Networks in Multinational Firms," Conference papers 331164, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Gordon H. Hanson & Raymond J. Mataloni & Matthew J. Slaughter, 2003. "Vertical Production Networks in Multinational Firms," NBER Working Papers 9723, National Bureau of Economic Research, Inc.
- Kei-Mu Yi, 2003.
"Can Vertical Specialization Explain the Growth of World Trade?,"
Journal of Political Economy, University of Chicago Press, vol. 111(1), pages 52-102, February.
- Kei-Mu Yi, 2000. "Can vertical specialization explain the growth of world trade?," Staff Reports 96, Federal Reserve Bank of New York.
- Michael Overesch & Johannes Rincke, 2011.
"What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(3), pages 579-602, September.
- Michael Overesch & Johannes Rincke, 2009. "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," CESifo Working Paper Series 2535, CESifo.
- Swenson, Deborah L., 1994. "The impact of U.S. tax reform on foreign direct investment in the United States," Journal of Public Economics, Elsevier, vol. 54(2), pages 243-266, June.
- Lionel Fontagné & Michaël Pajot, 1997. "How Foreign Direct Investment Affects International Trade and Competitiveness: an Empirical Assessment," Working Papers 1997-17, CEPII research center.
- Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009. "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 181-203, February.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
- Melvin, James R, 1979. "Short-Run Price Effects of the Corporate Income Tax and Implications for International Trade," American Economic Review, American Economic Association, vol. 69(5), pages 765-774, December.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- David M. Kemme & Bhavik Parikh & Tanja Steigner, 2021. "Inequality, autocracy, and sovereign funds as determinants of foreign portfolio equity flows," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 44(2), pages 249-278, 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.- Estelle P. Dauchy & Christopher Balding, 2013. "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers w0200, New Economic School (NES).
- Bruce Blonigen, 2005.
"A Review of the Empirical Literature on FDI Determinants,"
Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 33(4), pages 383-403, December.
- Bruce A. Blonigen, 2005. "A Review of the Empirical Literature on FDI Determinants," NBER Working Papers 11299, National Bureau of Economic Research, Inc.
- Christian Keuschnigg, 2008.
"Corporate Taxation and the Welfare State,"
Working Papers
0813, Oxford University Centre for Business Taxation.
- Christian Keuschnigg, 2009. "Corporate Taxation and the Welfare State," CESifo Working Paper Series 2557, CESifo.
- Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," University of St. Gallen Department of Economics working paper series 2008 2008-18, Department of Economics, University of St. Gallen.
- Lars P. Feld & Jost H. Heckemeyer, 2011.
"Fdi And Taxation: A Meta‐Study,"
Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
- Feld, Lars P. & Heckemeyer, Jost Henrich, 2008. "FDI and Taxation: A Meta-Study," ZEW Discussion Papers 08-128, ZEW - Leibniz Centre for European Economic Research.
- Lars P. Feld & Jost Henrich Heckemeyer, 2009. "FDI and Taxation: A Meta-Study," CESifo Working Paper Series 2540, CESifo.
- Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014.
"Tax Competition and Tax Coordination in the European Union: A Survey,"
Working Papers in Economics
2014-4, University of Salzburg.
- Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Economics Working Paper Series 1427, University of St. Gallen, School of Economics and Political Science.
- Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006.
"Corporate Taxation and Multinational Activity,"
CESifo Working Paper Series
1773, CESifo.
- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Corporate Taxation and Multinational Activity," Working Papers 0904, Oxford University Centre for Business Taxation.
- Zhiyong An, 2012. "Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 660-676, October.
- Florence Lachet-Touya, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working papers of CATT hal-02939399, HAL.
- Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
- Ruud A. de Mooij & Sjef Ederveen, 2006. "What a difference does it make? Understanding the empirical literature on taxation and international capital flows," European Economy - Economic Papers 2008 - 2015 261, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Markus Leibrecht & Claudia Hochgatterer, 2012. "Tax Competition As A Cause Of Falling Corporate Income Tax Rates: A Survey Of Empirical Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 26(4), pages 616-648, September.
- Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1-2), pages 13-21, January.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- Ruud A. de Mooij & Sjef Ederveen, 2005. "Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment," Tinbergen Institute Discussion Papers 05-108/3, Tinbergen Institute.
- Alexander Klemm & Stefan Parys, 2012.
"Empirical evidence on the effects of tax incentives,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
- Mr. Alexander D Klemm & Stefan van Parys, 2009. "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers 2009/136, International Monetary Fund.
- A. Klemm & S. Van Parys, 2010. "Empirical Evidence on the Effects of Tax Incentives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/673, Ghent University, Faculty of Economics and Business Administration.
- Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working papers of CATT hal-02939340, HAL.
- Peter Egger & Horst Raff, 2015.
"Tax rate and tax base competition for foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 777-810, October.
- Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," CESifo Working Paper Series 3596, CESifo.
- Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
- Markusen, James R. & Venables, Anthony J., 2007. "Interacting factor endowments and trade costs: A multi-country, multi-good approach to trade theory," Journal of International Economics, Elsevier, vol. 73(2), pages 333-354, November.
- Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2020.
"Is international tax competition only about taxes? A market-based perspective,"
Journal of Comparative Economics, Elsevier, vol. 48(4), pages 891-912.
- Céline Azémar & Rodolphe Desbordes & Ian Wooton, 2020. "Is international tax competition only about taxes? A market-based perspective," Post-Print hal-03163896, HAL.
More about this item
Keywords
Gravity; Asymmetric Barriers; Corporate Income Tax;All these keywords.
JEL classification:
- F14 - International Economics - - Trade - - - Empirical Studies of Trade
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2013-11-09 (Accounting and Auditing)
- NEP-PBE-2013-11-09 (Public Economics)
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:cfr:cefirw:w0200. 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: Julia Babich (email available below). General contact details of provider: https://edirc.repec.org/data/cefirru.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.