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Empirical Analysis of International Tax Treaties and Foreign Direct Investment

Author

Listed:
  • Taro Ohno

    (Economist, Policy Research Institute, Ministry of Finance of Japan)

Abstract

The author conducted an empirical analysis as to how the tax treaties Japan executed influenced Japan's foreign direct investments (covering 13 Asian countries between 1981 and 2003). The result shows that among the tax treaties that Japan executed in the recent 20 years, newly concluded treaties had a statistically significant long-term positive effects on the investment scale, while tax treaties revised during the same period showed no significant effects on investment scale. The author also verified the indirect effects of the tax treaties that Japan executed with another country on Japan's investments in a third country, and found no statistically significant effects in the cases of both newly concluded treaties and revised treaties (at least in the short-term).

Suggested Citation

  • Taro Ohno, 2010. "Empirical Analysis of International Tax Treaties and Foreign Direct Investment," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 6(2), pages 287-312, March.
    • Handle: RePEc:mof:journl:ppr008d
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    File URL: http://warp.ndl.go.jp/info:ndljp/pid/9908001/www.mof.go.jp/english/pri/publication/pp_review/ppr008/ppr008d.pdf
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    Citations

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    Cited by:

    1. Castillo-Murciego, Ángela & López-Laborda, Julio, 2019. "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
    2. Mumtaz Hussain Shah & Saba Qayyum, 2015. "Impact of Double Taxation Treaties on Inward FDI in Latin American and Caribbean Developing Countries," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 7(1), pages 1-18, April.
    3. Sharvesh Digumber & Hemavadi Soondram & Bhavish Jugurnath, 2017. "Tax Policy and Foreign Direct Investment: Empirical Evidence from Mauritius," International Business Research, Canadian Center of Science and Education, vol. 10(3), pages 42-56, March.

    More about this item

    Keywords

    International Taxation; International Tax Treaty; Foreign Direct Investment;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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