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- Tax Structures and FDI: The Deterrent Effects Of Complexity And Uncertainty
- This paper examine the connection between the varied experiences of the transition countries in attracting FDI and their diverse experiences in transforming their tax structures to be consistent with a market economy. In particular, paper studies whether complexity and uncertainty in their tax laws have deterred foreign direct investment by...
- White papers 2003-06-18
- FDI Determination And Corporate Tax Competition In A Volatile World
- This paper investigates the role of economic and political volatility in the process of corporate tax-rate determination. The paper is based on a theoretical framework that allows for the ability of multinational firms to choose the optimal timing of foreign investment and to shift profits by transfer pricing, and provides...
- White papers 2007-04-20
- Asymmetric FDI And Tax-Treaty Bargaining: Theory And Evidence
- Tax treaties are often viewed as a mechanism for eliminating tax competition, however this approach ignores the need for bargaining over the treaty's terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, the authors develop hypotheses about patterns in...
- White papers 2003-03-01
- The Impact Of State Corporate Taxes On FDI Location
- This paper examines the effects of state corporate income taxes on the location of foreign direct investment in the U.S., taking into account the endogeneity of taxes and the outside options of investors. States have a set of characteristics that influence investors' decisions, some of them are not observable by...
- White papers 2004-09-01
- Taxation And The Financial Structure Of Foreign Direct Investment
- Corporate tax incentives are one of the most important instruments used by governments to attract inward FDI Foreign Direct Investment flows. By lowering corporate tax rates countries raise the profitability of FDI and thus increase their attractiveness as a location. However, multinationals can also lower their tax burden by lending...
- White papers 2005-10-01
- Bilateral Effective Tax Rates And Foreign Direct Investment
- This paper computes effective marginal and average tax rates that account for bilateral aspects of taxation and, therefore, vary across country-pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral Foreign Direct Investment FDI among OECD countries between 1991 and 2002....
- White papers 2006-03-01
- Capital Controls, Liberalizations, And Foreign Direct Investment
- Affiliate-level evidence indicates that American multinational firms circumvent capital controls by adjusting their reported intrafirm trade, affiliate profitability, and dividend repatriations. As a result, the reported profit impact of local capital controls is comparable to the effect of 24 percent higher corporate tax rates, and affiliates located in countries imposing...
- White papers 2004-02-01
- Foreign Direct Investment In The Enlarged EU: Do Taxes Matter And To What Extent?
- Foreign direct investment is of increasing importance in the European Union. This paper estimates the effect of taxes on Foreign Direct Investment FDI flows and on three sub-components of these flows for the countries of the enlarged European Union. The model in the spirit of gravity equations robustly explains FDI...
- White papers 2006-04-18
- Tax Competition, Location, And Horizontal Foreign Direct Investment
- The author has developed a model of capital tax/subsidy competition in which imperfectly competitive firms choose both the number and the location of the plants they operate. The endogenous presence of horizontal multinationals is shown to attenuate the "Race to the bottom" and yields some results that are opposite to...
- White papers 2006-02-21
- Exports, Foreign Direct Investment And The Costs Of Corporate Taxation
- Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average...
- White papers 2006-08-01
- The Impact Of Non-Profit Taxes On Foreign Direct Investment
- This paper provides an empirical analysis of the impact of taxes other than income taxes on both the level and the location of FDI Foreign Direct Investment using a large panel of German multinationals. With regard to the level of FDI the results confirm an impact of the cost of...
- White papers 2006-04-26
- Spatial Determinants Of Foreign Direct Investment
- FDI Foreign Direct Investment flows grew exponentially during the 1990s, experienced a sharp decline over the period 2001- 2004, and have started to recover. In this paper we investigate whether the characteristics and policies of countries within a regional market interact to determine the location of FDI. In particular, we...
- White papers 2006-09-29
- Tax Treaties, Renegotiations, And Foreign Direct Investment
- Bilateral tax treaties are an important method of international tax cooperation. The author surveys the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds no such effect. The author also provides new empirical results on...
- White papers 2003-06-01
- Vying For Foreign Direct Investment: A EU-Type Model Of Tax Competition
- This paper brings out the special mechanism through which taxes influence bilateral FDI, Foreign Direct Investment when investment decisions are two-fold in the presence of fixed setup flows costs. For each pair of source-host countries, there is a set of factors determining whether aggregate FDI flows will occur at all,...
- White papers 2006-01-01
- On Fiscal Policy In Competition For Foreign Direct Investment: When Does A Less Developed Country Win?
- This paper analyzes the competition for foreign direct investment among countries at different stages of development, and asks when less developed countries can win in this kind of competition. It is assumed that domestic companies in a more developed country use more capital in production, and that wages in a...
- White papers 2006-10-04
- Regional Tax Coordination And Foreign Direct Investment
- This paper analyses the effects of a regionally coordinated corporate income tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. It shows that regional tax coordination can lead to two types of welfare gain. First, for investments...
- White papers 2003-07-01
- In Praise Of Tax Havens: International Tax Planning And Foreign Direct Investment
- The multinationalization of corporate investment in last few years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the...
- White papers 2006-04-10
- Currency Unions, Options, And Foreign Direct Investment
- A multinational deciding on where to locate a foreign production facility may not be indifferent to the choice of location. Numerous variables such as production costs, market access, and local tax treatments will influence the decision as to where the plant is located. Another key variable in this decision is...
- White papers 2005-02-10
- Tax Incentives: Using Tax Incentives To Attract Foreign Direct Investment
- The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This paper reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: Can tax incentives attract foreign...
- White papers 2003-02-01
- How Tax Policy And Incentives Affect Foreign Direct Investment - A Review
- The objective of this paper is to review the literature on tax policy, and foreign direct investment, and explore possibilities for research. They observe that tax incentives neither make up for serious deficiencies in a country's investment environment, or generate the desired externalities. Long-term strategies to improve human, and physical...
- White papers 2000-12-01
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