This article reviews the social science literature on tax competition in three steps. The first
step is to look at the baseline model of tax competition on which most of the literature …

In this paper we extend former meta‐analyses on FDI and taxation in three ways. First, we
add 16 recent publications. Second, we code additional meta‐regressor variables …

This paper analyzes the transfer pricing of multinational firms. Intrafirm prices may
systematically deviate from arm's-length prices for two motives: pricing to market and tax …

Using a large international firm-level data set, we examine the separate effects of host and
additional parent country taxation on the location decisions of multinational firms. Both types …

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 …

One of the oldest and largest literatures in empirical economics is concerned with the
estimation of demand and supply of goods, services, and factors across national or …

Objective To evaluate the impact of the WHO Framework Convention on Tobacco Control
(FCTC) on global cigarette consumption. Design Two quasi-experimental impact …

The sizeable increase in income inequality experienced in advanced economies and many
parts of the world since the 1990s and the severe consequences of the global economic and …

The international corporate tax system is considered a network. Just like for transportation,“
shortest” paths are computed, which minimize tax payments for multinational enterprises …

Policy makers in developing countries often find themselves in a dilemma over the use of tax
incentives to attract foreign direct investment (FDI). They would likely prefer that no country …