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The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals

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  • Thiess Buettner

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  • Georg Wamser

Abstract

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File URL: http://hdl.handle.net/10.1007/s10797-008-9063-2
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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 16 (2009)
Issue (Month): 3 (June)
Pages: 298-320

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Handle: RePEc:kap:itaxpf:v:16:y:2009:i:3:p:298-320

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Web page: http://www.springerlink.com/link.asp?id=102915

Related research

Keywords: FDI; Capital input; Location decision; Corporate income taxes; Indirect taxes; Multinational company; H24; H25; H22; F23;

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References

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  1. Thiess Buettner & Martin Ruf, 2007. "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer, vol. 14(2), pages 151-164, April.
  2. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," Journal of Finance, American Finance Association, vol. 59(6), pages 2451-2487, December.
  3. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer, vol. 10(6), pages 673-93, November.
  4. Hines, James R. Jr., 1999. "Lessons from Behavioral Responses to International Taxation," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 305-22, June.
  5. Chamberlain, Gary, 1984. "Panel data," Handbook of Econometrics, in: Z. Griliches† & M. D. Intriligator (ed.), Handbook of Econometrics, edition 1, volume 2, chapter 22, pages 1247-1318 Elsevier.
  6. Christina Elschner & Lothar Lammersen & Michael Overesch & Robert Schwager, 2006. "The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy," Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 513-534, December.
  7. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR & CES & MSH, vol. 17(35), pages 449-495, October.
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Citations

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Cited by:
  1. Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer, vol. 15(4), pages 460-477, August.
  2. Feld, Lars P. & Heckemeyer, Jost Henrich, 2008. "FDI and Taxation: A Meta-Study," ZEW Discussion Papers 08-128, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  3. Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
  4. Igor Kotlán & Zuzana Machová, 2012. "The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota?," Politická ekonomie, University of Economics, Prague, vol. 2012(6), pages 743-763.
  5. Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Taxation Influence on the Economic Growth," Politická ekonomie, University of Economics, Prague, vol. 2011(5), pages 638-658.
  6. Overesch, Michael & Schreiber, Ulrich, 2006. "Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals," ZEW Discussion Papers 06-72, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  7. Peter Schwarz, 2011. "Estimating Tax-Elasticities of Foreign Direct Investment: The Importance of Tax Havens," Economics Bulletin, AccessEcon, vol. 31(1), pages 218-232.

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