Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven
Download full text from publisher
Other versions of this item:
- Seppo Kari & Jouko Ylä-Liedenpohja, 2004. "Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 5(1), pages 28-43, December.
References listed on IDEAS
- Weichenrieder, Alfons J., 1998.
"Foreign profits and domestic investment,"
Journal of Public Economics,
Elsevier, pages 451-463.
- Wärneryd, Karl, 1997. "Distributional Conflict and Jurisdictional Organization," SSE/EFI Working Paper Series in Economics and Finance 173, Stockholm School of Economics.
- Seppo Kari & Jouko Ylä-Liedenpoha, 2002.
"Classical Corporation Tax as a Global Means of Tax Harmonization,"
CESifo Working Paper Series
665, CESifo Group Munich.
- Kari, Seppo & Ylä-Liedenpohja Jouko, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," Discussion Papers 266, Government Institute for Economic Research Finland (VATT).
- Michael Funke, 2002. "Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 15(2), pages 102-109, Autumn.
- Blanchard, Olivier & Jimeno, Juan F, 1995. "Structural Unemployment: Spain versus Portugal," American Economic Review, American Economic Association, vol. 85(2), pages 212-218, May.
- William Vickrey, 1939. "Averaging of Income for Income-Tax Purposes," Journal of Political Economy, University of Chicago Press, vol. 47, pages 379-379.
- Bryson, Alex, 2002.
"The union membership wage premium: an analysis using propensity score matching,"
LSE Research Online Documents on Economics
4953, London School of Economics and Political Science, LSE Library.
- Alex Bryson, 2002. "The Union Membership Wage Premium: An Analysis Using Propensity Score Matching," CEP Discussion Papers dp0530, Centre for Economic Performance, LSE.
- Sinn, H.W., 1990. "Taxation And The Birth Of Foreign Subsidiaries," Papers 66, Princeton, Woodrow Wilson School - Discussion Paper.
- Tiiu Paas & Raul Eamets & Jaan Masso & Marit Room, 2003. "Labour Market Flexibility And Migration In The Baltic States: Macro Evidences," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 16, Faculty of Economics and Business Administration, University of Tartu (Estonia).
- Oswald, Andrew J, 1985. " The Economic Theory of Trade Unions: An Introductory Survey," Scandinavian Journal of Economics, Wiley Blackwell, vol. 87(2), pages 160-193.
- Seppo Kari, 1999. "Dynamic Behaviour of the Firm Under Dual Income Taxation," Research Reports 51, Government Institute for Economic Research Finland (VATT).
- Miller, Paul & Mulvey, Charles, 1996. "Unions, Firm Size and Wages," The Economic Record, The Economic Society of Australia, vol. 72(217), pages 138-153, June.
- Boeri, Tito & Brücker, Herbert, 2001. "Eastern Enlargement and EU-Labour-Markets: Perceptions, Challenges and Opportunities," IZA Discussion Papers 256, Institute for the Study of Labor (IZA).
- Lars Calmfors, 1993. "Centralisation of Wage Bargaining and Macroeconomic Performance: A Survey," OECD Economics Department Working Papers 131, OECD Publishing.
- Jouko Ylä-Liedenpohja, 2003. "Taxation and Valuation of International Real Investments," CESifo Working Paper Series 1013, CESifo Group Munich.
- Mikael Carlsson & Stefan Laséen, 2005.
"Capital Adjustment Patterns In Swedish Manufacturing Firms: What Model Do They Suggest?,"
Royal Economic Society, vol. 115(506), pages 969-986, October.
- Carlsson, M. & Laseen, S., 2001. "Capital Adjustment Patterns in Swedish Manufacturing Firms: What Model do they Suggest?," Papers 2001-15, Uppsala - Working Paper Series.
- Carlsson, Mikael & Laséen, Stefan, 2002. "Capital Adjustment Patterns in Swedish Manufacturing Firms: What Model Do They Suggest?," Working Paper Series 143, Sveriges Riksbank (Central Bank of Sweden).
- Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
- Kari, Seppo & Ylä-Liedenpohja Jouko, 2004. "Effects of Equalization Tax on Multinational Investments and Transfer Pricing," Discussion Papers 337, Government Institute for Economic Research Finland (VATT).
- Klevmarken, N. Anders, 2001.
"On the Wealth Dynamics of Swedish Families 1984-1998,"
Working Paper Series
2001:17, Uppsala University, Department of Economics.
- Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
- Hartman, David G., 1985. "Tax policy and foreign direct investment," Journal of Public Economics, Elsevier, pages 107-121.
- Mintz, Jack M. & Tsiopoulos, Thomas, 1994.
"The effectiveness of corporate tax incentives for foreign investment in the presence of tax crediting,"
Journal of Public Economics,
Elsevier, pages 233-255.
- Dominique Demougin & Hans-Werner Sinn, 1992. "Privatization, Risk-Taking and the Communist Firm," Cahiers de recherche du Département des sciences économiques, UQAM 9216, Université du Québec à Montréal, Département des sciences économiques.
- Demougin, Dominique & Sinn, Hans-Werner, 1993. "Privatization, Risk-Taking, and the Communist Firm," CEPR Discussion Papers 743, C.E.P.R. Discussion Papers.
- Demougin, Dominique & Sinn, Hans-Werner, 1994. "Privatization, risk-taking, and the communist firm," Munich Reprints in Economics 20039, University of Munich, Department of Economics.
- Hans-Werner Sinn & Dominique Demougin, 1992. "Privatization, Risk Taking and the Communist Firm," CESifo Working Paper Series 16, CESifo Group Munich.
- Dominique Demougin & Hans-Werner Sinn, 1992. "Privatization, Risk-Taking, and the Communist Firm," NBER Working Papers 4205, National Bureau of Economic Research, Inc.
- David Blanchflower & Alex Bryson, 2002. "Changes over time in union relative wage effects in the UK and the US revisited," NBER Working Papers 9395, National Bureau of Economic Research, Inc.
- Sinn, Hans-Werner, 1984. "Die Bedeutung des Accelerated Cost Recovery System fur den internationalen Kapitalverkehr. (The Significance of the Accelerated Cost Recovery System for International Capital Movements. With English s," Kyklos, Wiley Blackwell, vol. 37(4), pages 542-576.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008.
"Capital structure and international debt shifting,"
Journal of Financial Economics,
Elsevier, pages 80-118.
- Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers 5882, C.E.P.R. Discussion Papers.
- Michael P. Devereux & Peter Birch SÃ¸rensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
- Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 07/39, International Monetary Fund.
- Michael P Devereux, 2007. "Taxes in the EU New Member States and the Location of Capital and Profit," Working Papers 0703, Oxford University Centre for Business Taxation.
More about this item
KeywordsDirect investment; tax incentives; corporate tax; International comparisons; Kansainväliset vertailut; Taxation; Verotus; Taxation and Social Transfers; Julkisen talouden rahoitus ja tulonsiirrot; H250 - Business Taxes and Subsidies including sales and value-added (VAT); H320 - Fiscal Policies and Behavior of Economic Agents: Firm; H870 - International Fiscal Issues; International Public Goods;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2006-07-09 (All new papers)
- NEP-FMK-2006-07-09 (Financial Markets)
- NEP-PBE-2006-07-09 (Public Economics)
- NEP-PUB-2006-07-09 (Public Finance)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fer:dpaper:367. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anita Niskanen). General contact details of provider: http://edirc.repec.org/data/vatttfi.html .