Author: Anwar Shah
Publisher: World Bank Publications
ISBN:
Category : Direkte investeringer
Languages : en
Pages : 49
Book Description
Tax sensitivity of foreign direct investment : an empirical assessment
Author: Anwar Shah
Publisher: World Bank Publications
ISBN:
Category : Direkte investeringer
Languages : en
Pages : 49
Book Description
Publisher: World Bank Publications
ISBN:
Category : Direkte investeringer
Languages : en
Pages : 49
Book Description
How Taxation Affects Foreign Direct Investment
Author: Joosung Jun
Publisher: World Bank Publications
ISBN:
Category : Direkte investeringer
Languages : en
Pages : 40
Book Description
Publisher: World Bank Publications
ISBN:
Category : Direkte investeringer
Languages : en
Pages : 40
Book Description
An Empirical Assessment of the Impact of Host Country and Home Country Corporate Tax Rates on Foreign Direct Investment in the United States
Author: Albert Wijeweera
Publisher:
ISBN: 9781863899215
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781863899215
Category :
Languages : en
Pages :
Book Description
The Tax Sensitivity of Foreign Direct Investment
Author: Jason G. Cummins
Publisher:
ISBN:
Category : International business enterprises
Languages : en
Pages : 48
Book Description
Understanding the determinants of foreign direct investment (FDI) is important for analyzing capital flows and the industrial organization of multinational firms. Most empirical studies of FDI, however, have focused on case studies of nontax factors in overseas investment decisions or on discerning reduced-form relationships between some measure of FDI and variables relating to nontax and tax aspects of the investment decision. In this paper, we examine the effects of taxation on FDI using previously unexplored (for this purpose) panel data on FDI by subsidiaries of U.S. multinational firms collected by Compustat's geographic segment file project. These firm- level data contain information on new capital investment overseas which enable us to measure tax influences on FDI more precisely and allow us to focus on structural models of subsidiaries' investment decision. Our empirical results cast significant doubt on the simplest notion that 'taxes don't matter' for U.S. firms' FDI decisions. Tax parameters influence FDI in precisely the way indicated by neoclassical models. Our results also lend support to the application of the 'tax capitalization' model to the study of dividend repatriation and foreign direct investment decisions.
Publisher:
ISBN:
Category : International business enterprises
Languages : en
Pages : 48
Book Description
Understanding the determinants of foreign direct investment (FDI) is important for analyzing capital flows and the industrial organization of multinational firms. Most empirical studies of FDI, however, have focused on case studies of nontax factors in overseas investment decisions or on discerning reduced-form relationships between some measure of FDI and variables relating to nontax and tax aspects of the investment decision. In this paper, we examine the effects of taxation on FDI using previously unexplored (for this purpose) panel data on FDI by subsidiaries of U.S. multinational firms collected by Compustat's geographic segment file project. These firm- level data contain information on new capital investment overseas which enable us to measure tax influences on FDI more precisely and allow us to focus on structural models of subsidiaries' investment decision. Our empirical results cast significant doubt on the simplest notion that 'taxes don't matter' for U.S. firms' FDI decisions. Tax parameters influence FDI in precisely the way indicated by neoclassical models. Our results also lend support to the application of the 'tax capitalization' model to the study of dividend repatriation and foreign direct investment decisions.
Taxation and Foreign Direct Investment
Author: Ruud A. de Mooij
Publisher:
ISBN: 9789058330819
Category : Corporations
Languages : en
Pages : 30
Book Description
Publisher:
ISBN: 9789058330819
Category : Corporations
Languages : en
Pages : 30
Book Description
Tax Incentives for Foreign Direct Investment
Author: A. J. Easson
Publisher: Kluwer Law International B.V.
ISBN: 9041122281
Category : Law
Languages : en
Pages : 262
Book Description
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.
Publisher: Kluwer Law International B.V.
ISBN: 9041122281
Category : Law
Languages : en
Pages : 262
Book Description
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.
What a Difference Does it Make?
Author: Ruud A. de Mooij
Publisher:
ISBN:
Category : Capital movements
Languages : en
Pages : 52
Book Description
Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.
Publisher:
ISBN:
Category : Capital movements
Languages : en
Pages : 52
Book Description
Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.
How Foreign Direct Investment Affects International Trade and Competitiveness
Author: Centre d'études prospectives et d'informations internationales (France).
Publisher:
ISBN:
Category :
Languages : en
Pages : 42
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 42
Book Description
The Relationship Between Foreign Direct Investment and Trade in Europe
How Tax Policy and Incentives Affect Foreign Direct Investment
Author: Jacques Morisset
Publisher: World Bank Publications
ISBN:
Category : Fiscal policy
Languages : en
Pages : 36
Book Description
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.
Publisher: World Bank Publications
ISBN:
Category : Fiscal policy
Languages : en
Pages : 36
Book Description
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.