A review of the empirical literature on FDI determinants

BA Blonigen - Atlantic economic journal, 2005 - Springer
This paper surveys the recent burgeoning literature that empirically examines the foreign
direct investment (FDI) decisions of multinational enterprises (MNEs) and the resulting …

[图书][B] Incentives to pander: How politicians use corporate welfare for political gain

NM Jensen, EJ Malesky - 2018 - books.google.com
Policies targeting individual companies for economic development incentives, such as tax
holidays and abatements, are generally seen as inefficient, economically costly, and …

Robust FDI determinants: Bayesian model averaging in the presence of selection bias

TS Eicher, L Helfman, A Lenkoski - Journal of Macroeconomics, 2012 - Elsevier
The literature on Foreign Direct Investment (FDI) determinants is remarkably diverse in terms
of competing theories and empirical results. We utilize Bayesian Model Averaging (BMA) to …

[图书][B] The political economy of international tax governance

T Rixen - 2008 - books.google.com
Covering the period from the 1920s, when international tax policy was solely about avoiding
double taxation, to the present era of international tax competition, Rixen investigates the …

Egalitarianism, cultural distance, and foreign direct investment: A new approach

JI Siegel, AN Licht, SH Schwartz - Organization Science, 2013 - pubsonline.informs.org
This study addresses an apparent impasse in the research on organizations' responses to
cultural distance. We posit that cross-country differences in egalitarianism—a cultural …

The impact of double taxation treaties on foreign direct investment: evidence from large dyadic panel data

F Barthel, M Busse, E Neumayer - Contemporary Economic …, 2010 - Wiley Online Library
To increase inward foreign direct investment (FDI), policy makers increasingly resort to the
ratification of double taxation treaties (DTTs). However, the effectiveness of DTTs in inducing …

Do double taxation treaties increase foreign direct investment to developing countries?

E Neumayer - The Journal of Development Studies, 2007 - Taylor & Francis
Developing countries invest time and other scarce resources to negotiate and conclude
double taxation treaties (DTTs) with developed countries. They also accept a loss of tax …

The impact of endogenous tax treaties on foreign direct investment: theory and evidence

P Egger, M Larch, M Pfaffermayr… - Canadian Journal of …, 2006 - Wiley Online Library
This paper investigates the effect of tax treaties on bilateral stocks of outward FDI. For this
purpose we employ a numerically solvable general equilibrium model of trade and …

The differential effects of bilateral tax treaties

BA Blonigen, L Oldenski, N Sly - American Economic Journal …, 2014 - aeaweb.org
Bilateral tax treaties (BTTs) are intended to promote foreign direct investment through
double-taxation relief. Using BEA firm-level data, we find a positive effect of BTTs on FDI …

On the relevance of double tax treaties

K Petkova, A Stasio, M Zagler - International tax and public finance, 2020 - Springer
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment
(FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be …