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Taxation and Foreign Direct Investment: A Synthesis of Empirical Research

Citations

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Cited by:

  1. Bellak, Christian & Leibrecht, Markus & Romisch, Roman, 2005. "A Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs," Discussion Paper Series 26365, Hamburg Institute of International Economics.
  2. Eickelpasch Alexander & Hirte Georg & Stephan Andreas, 2016. "Firms’ Evaluation of Location Quality: Evidence from East Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 236(2), pages 241-273, March.
  3. Isabel Faeth, 2009. "Determinants Of Foreign Direct Investment – A Tale Of Nine Theoretical Models," Journal of Economic Surveys, Wiley Blackwell, vol. 23(1), pages 165-196, February.
  4. O. Amerighi & G. De Feo, 2009. "Is Competition for FDI Bad for Regional Welfare?," Working Papers 680, Dipartimento Scienze Economiche, Universita' di Bologna.
  5. Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  6. Fatica, Serena, 2009. "Taxation and the quality of institutions: asymmetric effects on FDI," MPRA Paper 24179, University Library of Munich, Germany, revised Jun 2010.
  7. Vu, Hoang Duong & Pavelková, Drahomíra, 2023. "Determinants of profit repatriation: Evidence from the Czech Republic and OECD countries as a group," Structural Change and Economic Dynamics, Elsevier, vol. 67(C), pages 58-68.
  8. Matt Benge & David Holland, 2010. "Company Tax in New Zealand," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 13, Edward Elgar Publishing.
  9. Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
  10. Peter Schwarz, 2011. "Estimating Tax-Elasticities of Foreign Direct Investment: The Importance of Tax Havens," Economics Bulletin, AccessEcon, vol. 31(1), pages 218-232.
  11. Abdullah Kumas & Daniel L. Millimet, 2018. "Reassessing the effects of bilateral tax treaties on US FDI activity," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 42(3), pages 451-470, July.
  12. Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate tax elasticities: a reader's guide to empirical findings," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 680-697, winter.
  13. Noy, Ilan & Vu, Tam B., 2007. "Capital account liberalization and foreign direct investment," The North American Journal of Economics and Finance, Elsevier, vol. 18(2), pages 175-194, August.
  14. Holger Görg & Eric Strobl, 2015. "Does Corporate Taxation Deter Multinationals? Evidence from a Historic Event in Ireland," The World Economy, Wiley Blackwell, vol. 38(5), pages 788-804, May.
  15. Julia Merz & Michael Overesch & Georg Wamser, 2015. "Tax vs. Regulation Policy and the Location of Financial Sector FDI," CESifo Working Paper Series 5500, CESifo.
  16. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
  17. Stéphane Guimbert, 2002. "Réformes de la fiscalité du capital en Europe," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 113-169.
  18. Karen Crabbé & Karolien De Bruyne, 2013. "Taxes, Agglomeration Rents and Location Decisions of Firms," De Economist, Springer, vol. 161(4), pages 421-446, December.
  19. Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
  20. Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series 10628, CESifo.
  21. Hong, Seiwoong & Lee, Junyong & Oh, Frederick Dongchuhl & Shin, Donglim, 2023. "Religion and foreign direct investment," International Business Review, Elsevier, vol. 32(1).
  22. Kai Konrad, 2008. "Mobile tax base as a global common," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
  23. Stefan Boeters & Michael Feil, 2009. "Heterogeneous Labour Markets in a Microsimulation–AGE Model: Application to Welfare Reform in Germany," Computational Economics, Springer;Society for Computational Economics, vol. 33(4), pages 305-335, May.
  24. Fritz Breuss & Margit Schratzenstaller-Altzinger, 2004. "Unternehmenssteuerwettbewerb und internationale Direktinvestitionen. Ein einführender Literaturüberblick anlässlich der österreichischen Körperschaftsteuerreform," WIFO Monatsberichte (monthly reports), WIFO, vol. 77(8), pages 645-653, August.
  25. Thiess Buettner & Martin Ruf, 2007. "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
  26. Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013. "Capital structure choice and company taxation: A meta-study," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2850-2866.
  27. Azemar, Celine, 2008. "International Corporate Taxation and U.S. Multinationals Behavior: an Integrated Approach," SIRE Discussion Papers 2008-40, Scottish Institute for Research in Economics (SIRE).
  28. Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
  29. repec:hal:spmain:info:hdl:2441/10192 is not listed on IDEAS
  30. Daniel Dreßler & Michael Overesch, 2013. "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 513-543, June.
  31. Alho, Kari E.O. & Kaitila, Ville & Widgrén, Mika, 2005. "Speed of Convergence and Relocation: New EU Member Countries Catching up with the Old," Discussion Papers 963, The Research Institute of the Finnish Economy.
  32. Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  33. Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
  34. Mayer, T. & Mejean, I. & Nefussi, B., 2010. "The location of domestic and foreign production affiliates by French multinational firms," Journal of Urban Economics, Elsevier, vol. 68(2), pages 115-128, September.
  35. María J. Prados & Erik Meije & Francisco Pérez-Arce, 2019. "Macroeconomic Effects of Social Security Totalization Agreements," Working Papers wp407, University of Michigan, Michigan Retirement Research Center.
  36. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
  37. Stausholm, Saila Naomi, 2017. "Rise of ineffective incentives: New empirical evidence on tax holidays in developing countries," SocArXiv 4sn3k, Center for Open Science.
  38. Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
  39. Dhammika Dharmapala, 2016. "The Economics of Corporate and Business Tax Reform," CESifo Working Paper Series 5864, CESifo.
  40. Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-078, ZEW - Leibniz Centre for European Economic Research.
  41. Gerda Dewit & Holger Görg & Yama Temouri, 2019. "Employment Protection and Firm Relocation: Theory and Evidence," Economica, London School of Economics and Political Science, vol. 86(344), pages 663-688, October.
  42. Elina De Simone & Marcella D’Uva, 2017. "Social Support, Industrial Parks and FDI Location Choice Across Hungarian Counties," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 133(3), pages 1031-1045, September.
  43. Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
  44. Ziping Wang & Feng Cheng & Jingxian Chen & Dong-Qing Yao, 2023. "Offshoring or reshoring: the impact of tax regulations on operations strategies," Annals of Operations Research, Springer, vol. 326(1), pages 317-339, July.
  45. Garsous, Grégoire & Corderi, David & Velasco, Mercedes & Colombo, Andrea, 2017. "Tax Incentives and Job Creation in the Tourism Sector of Brazil’s SUDENE Area," World Development, Elsevier, vol. 96(C), pages 87-101.
  46. repec:esr:chaptr:jacb200759 is not listed on IDEAS
  47. repec:hal:wpspec:info:hdl:2441/10192 is not listed on IDEAS
  48. Iwasaki, Ichiro & 岩﨑, 一郎 & Tokunaga, Masahiro, 2019. "The Determinants and Macroeconomic Impacts of Foreign Direct Investment in Transition Economies," CEI Working Paper Series 2019-8, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
  49. Assaf Razin & Efraim Sadka, 2006. "Vying for Foreign Direct Investment: A EU-type Model of Tax Competition," NBER Working Papers 11991, National Bureau of Economic Research, Inc.
  50. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006. "Corporate Taxation and Multinational Activity," CESifo Working Paper Series 1773, CESifo.
  51. Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," Working Papers 172007, Hong Kong Institute for Monetary Research.
  52. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
  53. Marcel Gérard, 2006. "Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal," European Economy - Economic Papers 2008 - 2015 265, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  54. Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 45-51, 02.
  55. Peter Egger & Valeria Merlo & Georg Wamser, 2017. "Cross-country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy," The World Economy, Wiley Blackwell, vol. 40(3), pages 490-498, March.
  56. Alice Sindzingre, 2003. "Liberalisation, Multilateral Institutions and Public Policies : The Issue of Sovereignty In Sub-Saharan Africa," Mondes en développement, De Boeck Université, vol. 123(3), pages 23-56.
  57. Céline Azémar & Rodolphe Desbordes, 2010. "Short‐run Strategies for Attracting Foreign Direct Investment," The World Economy, Wiley Blackwell, vol. 33(7), pages 928-957, July.
  58. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
  59. Jack Mintz, 2008. "Reply/Réponse ­ Fiscal Competitiveness and Total Competitiveness: A Note," Canadian Public Policy, University of Toronto Press, vol. 34(4), pages 519-520, December.
  60. 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.
  61. Keith Head & Thierry Mayer, 2004. "Market Potential and the Location of Japanese Firms in the European Union," Post-Print hal-00267438, HAL.
  62. Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005. "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers 11196, National Bureau of Economic Research, Inc.
  63. Castillo-Murciego, Ángela & López-Laborda, Julio, 2019. "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
  64. Monica Escaleras & Charles A. Register, 2011. "Natural Disasters and Foreign Direct Investment," Land Economics, University of Wisconsin Press, vol. 87(2), pages 346-363.
  65. Jane Gravelle, 2010. "Economic Effects of Investment Subsidies," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 3, Edward Elgar Publishing.
  66. Strohner, Ludwig & Thomas, Tobias, 2019. "Mehr Wachstum, Wohlstand und Beschäftigung: Ökonomische Effekte der Steuerreform 2020-23," Policy Notes 32, EcoAustria – Institute for Economic Research.
  67. Dorota Wawrzyniak, 2013. "Opodatkowanie przedsiębiorstw jako determinanta bezpośrednich inwestycji zagranicznych w krajach Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 37-55.
  68. Vito Polito, 2012. "Up or Down? Capital Income Taxation in the United States and the United Kingdom," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 48-82, March.
  69. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  70. Dreßler, Daniel & Overesch, Michael, 2010. "Investment impact of tax loss treatment: Empirical insights from a panel of multinationals," ZEW Discussion Papers 10-097, ZEW - Leibniz Centre for European Economic Research.
  71. 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.
  72. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
  73. Ralf Ewert & Rainer Niemann, 2012. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 83-120, March.
  74. Simon Loretz & Socrates Mokkas, 2015. "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 1-36, March.
  75. Albert Wijeweera & Don Clark, 2006. "Taxation and Foreign Direct Investment Inflows: Time Series Evidence from the US," Global Economic Review, Taylor & Francis Journals, vol. 35(2), pages 135-143.
  76. Haufler, Andreas & Wooton, Ian, 2006. "The effects of regional tax and subsidy coordination on foreign direct investment," European Economic Review, Elsevier, vol. 50(2), pages 285-305, February.
  77. Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005. "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers 05-31, ZEW - Leibniz Centre for European Economic Research.
  78. 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.
  79. Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz Centre for European Economic Research.
  80. S. Van Parys & S. James, 2010. "Why Lower Tax Rates May be Ineffective to Encourage Investment: The Role of The Investment Climate," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/676, Ghent University, Faculty of Economics and Business Administration.
  81. repec:hal:wpspec:info:hdl:2441/10162 is not listed on IDEAS
  82. Aisbett, Emma & Karp, Larry S. & McAusland, Carol, 2006. "Regulatory Takings and Environmental Regulation in NAFTA's Chapter 11," CUDARE Working Papers 7195, University of California, Berkeley, Department of Agricultural and Resource Economics.
  83. Sebastian Beer & Mr. Alexander D Klemm & Ms. Thornton Matheson, 2018. "Tax Spillovers from US Corporate Income Tax Reform," IMF Working Papers 2018/166, International Monetary Fund.
  84. Aleksandra Riedl, 2008. "Contrasting the dynamic patterns of manufacturing and service FDI: Evidence from transition economies," Department of Economics Working Papers wuwp117, Vienna University of Economics and Business, Department of Economics.
  85. Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series 2477, CESifo.
  86. Sacchidananda Mukherjee & Shivani Badola, 2023. "Macroeconomic Implications of Changes in Corporate Tax Rates: A Review," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 56(1), pages 20-41, March.
  87. Mardan, Mohammed & Stimmelmayr, Michael, 2020. "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, vol. 146(C).
  88. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
  89. Masahiro Tokunaga & Ichiro Iwasaki, 2017. "The Determinants of Foreign Direct Investment in Transition Economies: A Meta-analysis," The World Economy, Wiley Blackwell, vol. 40(12), pages 2771-2831, December.
  90. Claudio Agostini & Ileana Raquel Jalile, 2006. "Efectos del Impuesto a las Utiildades en la Inversión Extranjera en América Latina," ILADES-UAH Working Papers inv174, Universidad Alberto Hurtado/School of Economics and Business.
  91. Haufler, Andreas & Wooton, Ian, 2001. "Regional tax coordination and foreign direct investment," University of Göttingen Working Papers in Economics 14, University of Goettingen, Department of Economics.
  92. Merz, Julia & Overesch, Michael & Wamser, Georg, 2017. "The location of financial sector FDI: Tax and regulation policy," Journal of Banking & Finance, Elsevier, vol. 78(C), pages 14-26.
  93. Alou Adesse Dama & Gregoire Rota-Graziosi & Faycal Sawadogo, 2024. "The regressivity of CIT exemptions in Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 909-934, June.
  94. Jennifer C. Gravelle, 2011. "Incidencia del impuesto de renta a las sociedades: revisión y análisis de las estimaciones de equilibrio general," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 153-191, January-J.
  95. Pedro R.D. Bom & Jenny E. Ligthart, 2009. "How Productive is Public Capital? A Meta-Regression Analysis," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0912, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  96. Clausing, Kimberly A. & Lahav, Yaron, 2011. "Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(2), pages 97-105.
  97. Wolf Wagner & Sylvester Eijffinger, 2008. "Efficiency of capital taxation in an open economy: tax competition versus tax exportation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 637-646, December.
  98. Fabien Candau, 2008. "Entrepreneurs' Location Choice And Public Policies: A Survey Of The New Economic Geography," Journal of Economic Surveys, Wiley Blackwell, vol. 22(5), pages 909-952, December.
  99. Pantelis Kammas, 2011. "Strategic fiscal interaction among OECD countries," Public Choice, Springer, vol. 147(3), pages 459-480, June.
  100. Céline Azémar, 2010. "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics, Canadian Economics Association, vol. 43(1), pages 232-253, February.
  101. Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
  102. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183, January.
  103. Stacie Beck & Alexis Chaves, 2011. "The Impacts of Various Taxes on Foreign Direct Investment," Working Papers 11-18, University of Delaware, Department of Economics.
  104. Paulo Júlio & Ricardo Pinheiro-Alves & José Tavares, 2011. "FDI and institutional reform in Portugal," GEE Papers 0040, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Sep 2011.
  105. Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
  106. Mr. Michael Keen & Mr. Murtaza H Syed, 2006. "Domestic Taxes and International Trade: Some Evidence," IMF Working Papers 2006/047, International Monetary Fund.
  107. Ralf Kronberger, 2005. "Welche Bedeutung hat eine alternde Bevölkerung für das österreichische Steueraufkommen?," Vienna Yearbook of Population Research, Vienna Institute of Demography (VID) of the Austrian Academy of Sciences in Vienna, vol. 3(1), pages 197-218.
  108. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller-Altzinger & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
  109. Jolanta Galuszka, 2013. "The Fiscal Union As A Remedy For The Economic And Financial Crisis In The European Union," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 8(1), pages 49-67, March.
  110. Thiess Büttner & Georg Wamser, 2007. "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series 1959, CESifo.
  111. Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2023. "How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?," CESifo Working Paper Series 10272, CESifo.
  112. Stefan Boeters, 2013. "Optimal Tax Progressivity in Unionised Labour Markets: Simulation Results for Germany," Computational Economics, Springer;Society for Computational Economics, vol. 41(4), pages 447-474, April.
  113. Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Vliv zdanění na dlouhodobý ekonomický růst [Taxation Influence on the Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(5), pages 638-658.
  114. Aisbett Emma & Karp Larry & McAusland Carol, 2010. "Compensation for Indirect Expropriation in International Investment Agreements: Implications of National Treatment and Rights to Invest," Journal of Globalization and Development, De Gruyter, vol. 1(2), pages 1-35, December.
  115. Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
  116. Duffy, David & McQuinn, Kieran & Morley, Ciara & Foley, Daniel, 2016. "Quarterly Economic Commentary, Summer 2016," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20162, march.
  117. 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.
  118. Hyun-Ju Koh & Nadine Riedel, 2010. "Do governments tax agglomeration rents?," Working Papers 2010/21, Institut d'Economia de Barcelona (IEB).
  119. Overesch, Michael, 2007. "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers 07-071, ZEW - Leibniz Centre for European Economic Research.
  120. Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.
  121. Nelly Exbrayat, 2017. "Does Trade Liberalisation Trigger Tax Competition? Theory and Evidence from OECD Countries," The World Economy, Wiley Blackwell, vol. 40(1), pages 88-115, January.
  122. Amerighi, Oscar & Peralta, Susana, 2010. "The proximity-concentration trade-off with profit shifting," Journal of Urban Economics, Elsevier, vol. 68(1), pages 90-101, July.
  123. Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.
  124. Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(3), pages 901-931, August.
  125. Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
  126. Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
  127. Azémar, Céline & Dharmapala, Dhammika, 2019. "Tax sparing agreements, territorial tax reforms, and foreign direct investment," Journal of Public Economics, Elsevier, vol. 169(C), pages 89-108.
  128. Jennifer C. Gravelle, 2010. "Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis: Working Paper 2010-03," Working Papers 21486, Congressional Budget Office.
  129. Eda Bal k o lu & Ba ak Dalg c & Burcu Fazl o lu, 2016. "Does Foreign Capital Increase Tax Revenue: The Turkish Case," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 776-781.
  130. repec:idq:ictduk:13683 is not listed on IDEAS
  131. Michael Overesch & Georg Wamser, 2009. "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
  132. Chen, Yu-Fu & Görg, Holger & Görlich, Dennis & Molana, Hassan & Montagna, Catia & Temouri, Yama, 2014. "Globalisation and the Future of the Welfare State," IZA Policy Papers 81, Institute of Labor Economics (IZA).
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