171 Citations
Profit taxation and the mode of foreign
- Economics, Business
- 2016
This paper studies the role of profit taxation for an international firm's decision upon how to penetrate a foreign market - through exports or through foreign direct investment (FDI) and local…
Profit Taxation and the Mode of Foreign Market Entry
- Economics, Business
- 2010
This paper studies the role of profit taxation for an international firm's decision upon how to penetrate a foreign market - through exports or through foreign direct investment (FDI) and local…
Tax Policies, Regional Trade Agreements and Foreign Direct Investment: A Welfare Analysis
- Economics
- 2016
In this paper, we develop a partial equilibrium three‐country model to examine the relationship between regional trade agreements (RTAs) and foreign direct investment (FDI) in an environment with…
The Welfare Effect of a Free Trade Agreement in the Presence of Foreign Direct Investment and Rules of Origin
- Economics
- 2017
This paper investigates the welfare effect of forming a free trade agreement (FTA). To receive tariff-free treatment, firms must comply with the rules of origin (ROO). Outside firms could undertake…
Tax Competition for International Producers and the Mode of Foreign Market Entry
- Economics
- 2003
This paper studies non-cooperative tax competition between two countries for an international producer. The international producer chooses where to locate its headquarters and whether to serve the…
Tax rate and tax base competition for foreign direct investment
- EconomicsSSRN Electronic Journal
- 2011
This paper examines empirically whether governments behave strategically when setting corporate tax rates and tax bases, and—if so—how they react to changes in other countries’ tax rates and bases.…
Investment Discrimination and the Proliferation of Preferential Trade Agreements
- Economics
- 2015
The proliferation of bilateral and regional trade agreements has arguably been the main change to the international trading system since the end of the Uruguay Round in the mid-1990s. We argue that…
Trade Costs, FDI Incentives, and the Intensity of Price Competition
- Economics
- 2012
Empirical evidence shows that an increase in trade liberalisation causes an increase in foreign direct investments (FDIs). Here we propose an explanation to this apparent puzzle by exploiting the…
Foreign direct investment under fiscal interdependence when policy is set unilaterally
- Economics
- 2017
This paper develops a partial equilibrium model of foreign direct investment to analyze the potentially opposing interests between a host and foreign country. The two countries are fiscally…
Openness and Foreign Direct Investment: The Role of Free Trade Agreements in Latin America
- Economics
- 2006
This paper sheds lights the on the performance of Latin American governments in attracting foreign direct investment (FDI) through trade policies, specifically by signing free trade agreements with…
References
SHOWING 1-10 OF 89 REFERENCES
Foreign Direct Investment and the Single Market
- Economics, Business
- 2001
This paper extends the theory of multinational corporations, identifying three distinct influences of internal trade liberalisation by a group of countries on the level and pattern of inward foreign…
Does economic integration cause foreign direct investment
- Economics
- 1996
The authors analyze the effect of economic integration on oligopolists' international trade and foreign direct investment activities, using a three-country, three-firm model. Increased country size…
Competing for Foreign Direct Investment
- Economics
- 2000
The paper analyzes ‘subsidy games’ between countries in order to attract foreign direct investment (FDI) from a third country. The winner of this game results from the interaction of two factors,…
Altered States: Taxes and the Location of Foreign Direct Investment in America
- Economics
- 1993
This paper examines the effect of taxation on foreign investment and on business location within the United States. The idea is to compare the inter-state distribution of investments from certain…
Investment Incentives as Tariff Substitutes: A Comprehensive Measure of Protection
- Economics
- 1985
This paper extends the effective rate of protection measure to include the effect of investment incentives on resource allocation when capital is mobile internationally. This measure illustrates how…
Regional Blocs and Foreign Direct Investment
- Economics
- 1998
The paper examines the impact of the emergence of regional blocs on the patterns of interbloc and intrabloc trade when firms have the option to engage in foreign direct investment (FDI). For…
Preferential Regimes Can Make Tax Competition Less Harmful
- EconomicsNational Tax Journal
- 2001
A key feature of the recent EU and OECD standards for good behavior in international taxation is a presumption against preferential tax regimes (such as those offering advantageous treatment to…
Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital
- EconomicsNational Tax Journal
- 2002
This study provides some perspective on analyzing the effects of corporate taxation on capital formation. Our framework translates tax policy legislation into real outcomes, and identifies three…