IDEAS home Printed from https://ideas.repec.org/p/osf/socarx/uwge8.html
   My bibliography  Save this paper

The Institutional Choice of Bilateralism and Multilateralism in International Trade and Taxation

Author

Listed:
  • Rixen, Thomas

    (Freie Universität Berlin)

  • Rohlfing, Ingo

    (Universität zu Köln)

Abstract

Postprint. Please cite as: Rixen, Thomas and Ingo Rohlfing (2007) The Institutional Choice of Bilateralism and Multilateralism in International Trade and Taxation, International Negotiation 12 (3), 389-414. https://doi.org/10.1163/138234007X240718

Suggested Citation

  • Rixen, Thomas & Rohlfing, Ingo, 2020. "The Institutional Choice of Bilateralism and Multilateralism in International Trade and Taxation," SocArXiv uwge8, Center for Open Science.
    • Handle: RePEc:osf:socarx:uwge8
    DOI: 10.31219/osf.io/uwge8
    as

    Download full text from publisher

    File URL: https://osf.io/download/5e57f015ef5d8900b806cdac/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/uwge8?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Genschel, Philipp, 2005. "Globalisation and the transformation of the tax state," TranState Working Papers 10, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    2. Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
    3. Ronald B. Davies, 2004. "Tax Treaties and Foreign Direct Investment: Potential versus Performance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(6), pages 775-802, November.
    4. Mansfield, Edward D. & Milner, Helen V., 1999. "The New Wave of Regionalism," International Organization, Cambridge University Press, vol. 53(3), pages 589-627, July.
    5. Hillman, Arye L, 1982. "Declining Industries and Political-Support Protectionist Motives," American Economic Review, American Economic Association, vol. 72(5), pages 1180-1187, December.
    6. Tollison, Robert D. & Willett, Thomas D., 1979. "An economic theory of mutually advantageous issue linkages in international negotiations," International Organization, Cambridge University Press, vol. 33(4), pages 425-449, October.
    7. Kwang-Yeol Yoo, 2003. "Corporate Taxation of Foreign Direct Investment Income 1991-2001," OECD Economics Department Working Papers 365, OECD Publishing.
    8. Ruggie, John Gerard, 1982. "International regimes, transactions, and change: embedded liberalism in the postwar economic order," International Organization, Cambridge University Press, vol. 36(2), pages 379-415, April.
    9. Richard Chisik & Ronald B. Davies, 2004. "Gradualism In Tax Treaties With Irreversible Foreign Direct Investment," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 45(1), pages 113-139, February.
    10. Drezner, Daniel W., 2000. "Bargaining, Enforcement, and Multilateral Sanctions: When Is Cooperation Counterproductive?," International Organization, Cambridge University Press, vol. 54(1), pages 73-102, January.
    11. John Whalley, 2001. "Puzzles Over International Taxation of Cross Border Flows of Capital Income," NBER Working Papers 8662, National Bureau of Economic Research, Inc.
    12. Pahre, Robert, 2001. "Most-Favored-Nation Clauses and Clustered Negotiations," International Organization, Cambridge University Press, vol. 55(4), pages 859-890, October.
    13. Milner, Helen V. & Yoffie, David B., 1989. "Between free trade and protectionism: strategic trade policy and a theory of corporate trade demands," International Organization, Cambridge University Press, vol. 43(2), pages 239-272, April.
    14. Sebenius, James K., 1983. "Negotiation arithmetic: adding and subtracting issues and parties," International Organization, Cambridge University Press, vol. 37(2), pages 281-316, April.
    15. Genschel, Phillip, 2005. "3 Globalization and the transformation of the tax state," European Review, Cambridge University Press, vol. 13(S1), pages 53-71, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Reinsberg,Bernhard Wilfried & Michaelowa,Katharina & Knack,Stephen, 2015. "Which donors, which funds ? the choice of multilateral funds by bilateral donors at the World Bank," Policy Research Working Paper Series 7441, The World Bank.
    2. Lora Anne Viola, 2020. "US Strategies of Institutional Adaptation in the Face of Hegemonic Decline," Global Policy, London School of Economics and Political Science, vol. 11(S3), pages 28-39, October.
    3. Dirk De Bièvre & Emile van Ommeren, 2021. "Multilateralism, Bilateralism and Institutional Choice: The Political Economy of Regime Complexes in International Trade Policy," Global Policy, London School of Economics and Political Science, vol. 12(S4), pages 14-24, May.
    4. Rixen, Thomas, 2008. "Politicization and institutional (non-) change in international taxation [Politisierung und institutioneller (Nicht-)Wandel des internationalen Steuerregimes]," Discussion Papers, Research Unit: Global Governance SP IV 2008-306, WZB Berlin Social Science Center.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rixen, Thomas & Rohlfing, Ingo, 2005. "The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation," MPRA Paper 325, University Library of Munich, Germany, revised 2005.
    2. Rixen, Thomas, 2008. "The institutional Design of international double Taxation Avoidance," MPRA Paper 8322, University Library of Munich, Germany.
    3. Rixen, Thomas & Rohlfing, Ingo, 2005. "The political economy of bilateralism and multilateralism: Institutional choice in international trade and taxation," TranState Working Papers 31, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    4. Abdullah Kumas & Daniel L. Millimet, 2018. "Reassessing the effects of bilateral tax treaties on US FDI activity," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 42(3), pages 451-470, July.
    5. Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).
    6. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
    7. Paul Poast, 2013. "Issue linkage and international cooperation: An empirical investigation," Conflict Management and Peace Science, Peace Science Society (International), vol. 30(3), pages 286-303, July.
    8. Sunghoon Hong, 2018. "Tax treaties and foreign direct investment: a network approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1277-1320, October.
    9. Barbara Buchner & Carlo Carraro & Igor Cersosimo & Carmen Marchiori, 2002. "Back to Kyoto? US Participation and the Linkage between R&D and Climate Cooperation," CESifo Working Paper Series 688, CESifo.
    10. Arjan Lejour, 2014. "The Foreign Investment Effects of Tax Treaties," Working Papers 1403, Oxford University Centre for Business Taxation.
    11. Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2019. "The Differential Effects of Bilateral Tax Treaties," World Scientific Book Chapters, in: Foreign Direct Investment, chapter 7, pages 235-263, World Scientific Publishing Co. Pte. Ltd..
    12. Blanchard, Emily J., 2010. "Reevaluating the role of trade agreements: Does investment globalization make the WTO obsolete?," Journal of International Economics, Elsevier, vol. 82(1), pages 63-72, September.
    13. Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(3), pages 901-931, August.
    14. Sunghoon Hong, 2022. "Tax treaties and foreign equity holding companies of multinational corporations," Review of Managerial Science, Springer, vol. 16(2), pages 483-520, February.
    15. Thomas Kuhn & Radomir Pestow & Anja Zenker, 2018. "Endogenous Climate Coalitions and Free Trade - Building the Missing Link," Chemnitz Economic Papers 018, Department of Economics, Chemnitz University of Technology.
    16. Arjan Lejour, 2014. "The Foreign Investment Effects of Tax Treaties," Working Papers 1403, Oxford University Centre for Business Taxation.
    17. Benz, Arthur, 1991. "Mehr-Ebenen-Verflechtung: Politische Prozesse in verbundenen Entscheidungsarenen," MPIfG Discussion Paper 91/1, Max Planck Institute for the Study of Societies.
    18. Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
    19. Hearson, Martin, 2018. "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics 87762, London School of Economics and Political Science, LSE Library.
    20. Bruce Blonigen, 2005. "A Review of the Empirical Literature on FDI Determinants," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 33(4), pages 383-403, December.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    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:osf:socarx:uwge8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://arabixiv.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.