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Taxation of foreign multinationals: A sequential bargaining approach to tax holidays
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- Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2006.
"Federal tax autonomy and the limits of cooperation,"
Journal of Urban Economics, Elsevier, vol. 59(2), pages 317-329, March.
- Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2005. "Federal tax autonomy and the limits of cooperation [Föderale Steuerautonomie und die Grenzen der Kooperation]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2005-18, WZB Berlin Social Science Center.
- Jonathan Thomas & Tim Worrall, 1994.
"Foreign Direct Investment and the Risk of Expropriation,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 61(1), pages 81-108.
- Thomas, J. & Worrall, T., 1990. "Foreign Direct Investment And The Risk Of Expropriation," The Warwick Economics Research Paper Series (TWERPS) 342, University of Warwick, Department of Economics.
- Thomas, J.P. & Worrall, T., 1991. "Foreign direct investment and the risk of expropriation," Discussion Paper 1991-26, Tilburg University, Center for Economic Research.
- Thomas, J. & Worral, T., 1991. "Foreign Direcyt Investment and the Risk of Expropriation," Papers 9126, Tilburg - Center for Economic Research.
- Thomas, J.P. & Worrall, T., 1991. "Foreign direct investment and the risk of expropriation," Other publications TiSEM 648dfe30-92c0-4c5f-a1fe-2, Tilburg University, School of Economics and Management.
- Thomas, Jonathan & Worrall, Tim, 1990. "Foreign Direct Investment And The Risk Of Expropriation," Economic Research Papers 268376, University of Warwick - Department of Economics.
- Thomas, Jonathan P. & Worrall, Tim, 1990. "Foreign direct investment and the risk of expropriation," Kiel Working Papers 411, Kiel Institute for the World Economy (IfW Kiel).
- Schnitzer, Monika, 1999.
"Expropriation and control rights: A dynamic model of foreign direct investment,"
International Journal of Industrial Organization, Elsevier, vol. 17(8), pages 1113-1137, November.
- Schnitzer, Monika, 1998. "Expropriation and Control Rights: A Dynamic Model of Foreign Direct Investment," CEPR Discussion Papers 1891, C.E.P.R. Discussion Papers.
- Schnitzer, Monika, 1999. "Expropriation and control rights: A dynamic model of foreign direct investment," Munich Reprints in Economics 19890, University of Munich, Department of Economics.
- Carsten Hefeker & Sebastian G. Kessing, 2017.
"Competition for natural resources and the hold-up problem,"
Canadian Journal of Economics, Canadian Economics Association, vol. 50(3), pages 871-888, August.
- Carsten Hefeker & Sebastian G. Kessing, 2017. "Competition for natural resources and the hold‐up problem," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(3), pages 871-888, August.
- Kessing, Sebastian & Hefeker, Carsten, 2014. "Competition for Natural Resources and the Hold-Up Problem," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100361, Verein für Socialpolitik / German Economic Association.
- Carsten Hefeker & Sebastian Kessing, 2016. "Competition for Natural Resources and the Hold-Up Problem," CESifo Working Paper Series 6120, CESifo.
- Diergarten, Yorck & Krieger, Tim, 2015. "A note on large-scale land acquisitions, commitment problems and international law," Discussion Paper Series 2015-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Alexander Haupt & Tim Krieger, 2009.
"The role of mobility in tax and subsidy competition,"
Working Papers CIE
21, Paderborn University, CIE Center for International Economics.
- Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series 2555, CESifo.
- Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers 2009/37, Institut d'Economia de Barcelona (IEB).
- Haupt, Alexander & Krieger, Tim, 2013. "The role of mobility in tax and subsidy competition," Discussion Paper Series 2013-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Roger H. Gordon, 1994.
"Fiscal Policy during the Transition in Eastern Europe,"
NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70,
National Bureau of Economic Research, Inc.
- Gordon, Roger H., 1992. "Fiscal policy during the transition in Eastern Europe," Discussion Papers, Series II 193, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Aisbett, Emma, 2007.
"Bilateral Investment Treaties and Foreign Direct Investment: Correlation versus Causation,"
Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series
qt72m4m1r0, Department of Agricultural & Resource Economics, UC Berkeley.
- Aisbett, Emma, 2007. "Bilateral Investment Treaties and Foreign Direct Investment: Correlation versus Causation," MPRA Paper 2255, University Library of Munich, Germany.
- Aisbett, Emma, 2007. "Bilateral Investment Treaties and Foreign Direct Investment: Correlation versus Causation," CUDARE Working Papers 7188, University of California, Berkeley, Department of Agricultural and Resource Economics.
- Guttorm Schjelderup & Frank Stähler, 2021.
"Investor‐state dispute settlement and multinational firm behavior,"
Review of International Economics, Wiley Blackwell, vol. 29(4), pages 1013-1024, September.
- Schjelderup, Guttorm & Stähler, Frank, 2017. "Investor State Dispute Settlement and Multinational Firm Behavior," Discussion Papers 2017/4, Norwegian School of Economics, Department of Business and Management Science.
- Guttorm Schjelderup & Frank Stähler, 2020. "Investor-State Dispute Settlement and Multinational Firm Behavior," CESifo Working Paper Series 8532, CESifo.
- Schjelderup, Guttorm & Stähler, Frank, 2020. "Investor-State Dispute Settlement and Multinational Firm Behavior," Discussion Papers 2020/9, Norwegian School of Economics, Department of Business and Management Science.
- Haufler, Andreas & Wooton, Ian, 2010.
"Competition for firms in an oligopolistic industry: The impact of economic integration,"
Journal of International Economics, Elsevier, vol. 80(2), pages 239-248, March.
- Haufler, Andreas & Wooton, Ian, 2010. "Competition for firms in an oligopolistic industry: The impact of economic integration," Munich Reprints in Economics 19925, University of Munich, Department of Economics.
- Kohler, Wilhelm & Stähler, Frank, 2019.
"The economics of investor protection: ISDS versus national treatment,"
Journal of International Economics, Elsevier, vol. 121(C).
- Kohler, Wilhelm Kaspar & Stähler, Frank, 2016. "The Economics of Investor Protection: ISDS versus National Treatment," VfS Annual Conference 2016 (Augsburg): Demographic Change 145652, Verein für Socialpolitik / German Economic Association.
- Wilhelm Kohler & Frank Stähler, 2016. "The Economics of Investor Protection: ISDS versus National Treatment," CESifo Working Paper Series 5766, CESifo.
- Robert C. Schmidt & Marco Runkel, 2016. "Environmental tax competition under firm mobility and leakage," Working Papers 2015016, Berlin Doctoral Program in Economics and Management Science (BDPEMS).
- Diergarten Yorck & Krieger Tim, 2015. "Large-Scale Land Acquisitions, Commitment Problems and International Law," The Law and Development Review, De Gruyter, vol. 8(1), pages 217-233, June.
- Sebastian Kessing & Kai Konrad & Christos Kotsogiannis, 2009.
"Federalism, weak institutions and the competition for foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 105-123, February.
- Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2009. "Federalism, weak institutions and the competition for foreign direct investment," Munich Reprints in Economics 22086, University of Munich, Department of Economics.
- Han, Seungjin & Leach, John, 2008.
"A bargaining model of tax competition,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1122-1141, June.
- Han, Seungjin & Leach, John, 2005. "A Bargaining Model of Tax Competition," Microeconomics.ca working papers han-05-12-02-10-57-12, Vancouver School of Economics, revised 04 Dec 2007.
- Seungjin Han & John Leach, 2007. "A Bargaining Model of Tax Competition," Department of Economics Working Papers 2007-09, McMaster University.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Haupt, Alexander & Krieger, Tim, 2020. "The role of relocation mobility in tax and subsidy competition," Journal of Urban Economics, Elsevier, vol. 116(C).
- Dreher, Axel & Nunnenkamp, Peter & Vadlamannati, Krishna Chaitanya, 2013.
"The Role of Country-of-Origin Characteristics for Foreign Direct Investment and Technical Cooperation in Post-Reform India,"
World Development, Elsevier, vol. 44(C), pages 88-109.
- Axel Dreher & Peter Nunnenkamp & K. Vadlamannati, 2011. "The Role of Country-of-origin Characteristics for Foreign Direct Investment and Technical Cooperation in Post-reform India," KOF Working papers 11-283, KOF Swiss Economic Institute, ETH Zurich.
- Dreher, Axel & Nunnenkamp, Peter & Vadlamannati, Krishna Chaitanya, 2011. "The role of country-of-origin characteristics for foreign direct investment and technical cooperation in post-reform India," Kiel Working Papers 1708, Kiel Institute for the World Economy (IfW Kiel).
- Axel Dreher & Peter Nunnenkamp & Krishna Chaitanya Vadlamannati, 2011. "The Role of Country-of-origin Characteristics for Foreign Direct Investment and Technical Cooperation in Post-reform India," Courant Research Centre: Poverty, Equity and Growth - Discussion Papers 81, Courant Research Centre PEG.
- Jay Pil Choi & Marcel Thum, 2004.
"The Economics of Repeated Extortion,"
RAND Journal of Economics, The RAND Corporation, vol. 35(2), pages 203-223, Summer.
- Jay Pil Choi & Marcel Thum, 1998. "The Economics of Repeated Extortion," CESifo Working Paper Series 172, CESifo.
- Choi, Jay Pil & Thum, Marcel, 2003. "The economics of repeated extortion," Dresden Discussion Paper Series in Economics 13/03, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
- Straub, Stephane, 2008.
"Opportunism, corruption and the multinational firm's mode of entry,"
Journal of International Economics, Elsevier, vol. 74(2), pages 245-263, March.
- Stephane Straub, 2005. "Opportunism, Corruption and the Multinational Firm's Mode of Entry," Edinburgh School of Economics Discussion Paper Series 102, Edinburgh School of Economics, University of Edinburgh.
- Dennis Botman & Alexander Klemm & Reza Baqir, 2010.
"Investment incentives and effective tax rates in the Philippines: a comparison with neighboring countries,"
Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 15(2), pages 166-191.
- Mr. Alexander D Klemm & Mr. Dennis P Botman & Reza Baqir, 2008. "Investment Incentives and Effective Tax Rates in the Philippines: A Comparison With Neighboring Countries," IMF Working Papers 2008/207, International Monetary Fund.
- Claessens, Stijn, 1993.
"Alternative Forms of External Finance: A Survey,"
The World Bank Research Observer, World Bank, vol. 8(1), pages 91-117, January.
- Claessens, Stijn, 1991. "Alternative forms of external finance : a survey," Policy Research Working Paper Series 812, The World Bank.
- Marianne Vigneault, 1996. "Commitment and the time structure of taxation of foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(4), pages 479-494, October.
- Jyh-Bang Jou, 2000. "Irreversible Investment Decisions Under Uncertainty with Tax Holidays," Public Finance Review, , vol. 28(1), pages 66-81, January.
- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?,"
Revue d'économie politique, Dalloz, vol. 115(1), pages 17-63.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Externalités fiscales horizontales et verticales: Où en est la théorie du fédéralisme financier ?," Post-Print halshs-00008796, HAL.
- Alexander Haupt & Tim Krieger, 2009.
"The Role of Mobility in Tax and Subsidy Competition,"
CESifo Working Paper Series
2555, CESifo Group Munich.
- Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers 2009/37, Institut d'Economia de Barcelona (IEB).
- Haupt, Alexander & Krieger, Tim, 2013. "The role of mobility in tax and subsidy competition," Discussion Paper Series 2013-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers CIE 21, Paderborn University, CIE Center for International Economics.
- Peter Egger & Horst Raff, 2015.
"Tax rate and tax base competition for foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 777-810, October.
- Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," CESifo Working Paper Series 3596, CESifo.
- Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
- Rork, Jonathan C., 2005. "Getting What You Pay For: The Case of Southern Economic Development," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 35(2), pages 1-17.
- Eckhard Janeba, 2000. "Tax Competition When Governments Lack Commitment: Excess Capacity as a Countervailing Threat," American Economic Review, American Economic Association, vol. 90(5), pages 1508-1519, December.
- Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2021. "Federalism and Foreign Direct Investment - An Empirical Analysis," CESifo Working Paper Series 9120, CESifo.
- Kiymaz, Koray & Taylor, Leon, 2000.
"Competition for foreign direct investment when countries are not sure of site values,"
International Review of Economics & Finance, Elsevier, vol. 9(1), pages 53-68, February.
- Koray Kiymaz & Leon Taylor, 1998. "Competition for foreign direct investment when countries are not sure of site values," International Trade 9812001, University Library of Munich, Germany, revised 19 May 1999.
- Jean-François Wen, 1997. "Tax Holidays and the International Capital Market," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 129-148, May.
- Bilgehan Karabay & Gernot Pulverer & Ewa Weinmüller, 2009. "Foreign Ownership Restrictions: A Numerical Approach," Computational Economics, Springer;Society for Computational Economics, vol. 33(4), pages 361-388, May.
- Janeba, Eckhard, 2004. "Global corporations and local politics: income redistribution vs. FDI subsidies," Journal of Development Economics, Elsevier, vol. 74(2), pages 367-391, August.
- Fumagalli, Chiara, 2003. "On the welfare effects of competition for foreign direct investments," European Economic Review, Elsevier, vol. 47(6), pages 963-983, December.
- Kaushal Kishore, 2016. "Tax Competition, Policy Competition and the Strategic Use of Policy Restrictions on Foreign Direct Investments," Working Papers 201684, University of Pretoria, Department of Economics.
- Brian C. Hill, 2008. "Agglomerations and Strategic Tax Competition," Public Finance Review, , vol. 36(6), pages 651-677, November.
- Bruno Jullien & Frederic Rychen & Antoine Soubeyran, 2000. "Local Public Investment and Competition for a Firm," Econometric Society World Congress 2000 Contributed Papers 1400, Econometric Society.
- Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
- Eckhard Janeba, 2001. "Global Corporations and Local Politics: A Theory of Voter Backlash," NBER Working Papers 8254, National Bureau of Economic Research, Inc.
- Raff, Horst, 2004.
"Preferential trade agreements and tax competition for foreign direct investment,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2745-2763, December.
- Horst Raff, 2002. "Preferential Trade Agreements and Tax Competition for Foreign Direct Investment," CESifo Working Paper Series 763, CESifo.
- Karabay, Bilgehan, 2010. "Foreign direct investment and host country policies: A rationale for using ownership restrictions," Journal of Development Economics, Elsevier, vol. 93(2), pages 218-225, November.
- Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2024.
"Fiscal federalism and foreign direct investment – An empirical analysis,"
The World Economy, Wiley Blackwell, vol. 47(6), pages 2287-2331, June.
- Feld, Lars P. & Köhler, Ekkehard A. & Palhuca, Leonardo & Schaltegger, Christoph A., 2022. "Fiscal federalism and foreign direct investment: An empirical analysis," Freiburg Discussion Papers on Constitutional Economics 22/4, Walter Eucken Institut e.V..
- Kaushal Kishore, 2016. "Dynamic Inconsistency, Falling Cost of Capital Relocation and Preferential Taxation of Foreign Capital," Working Papers 201633, University of Pretoria, Department of Economics.
- Tanguay, Georges A. & Marceau, Nicolas, 2001.
"Centralized versus decentralized taxation of mobile polluting firms,"
Resource and Energy Economics, Elsevier, vol. 23(4), pages 327-341, October.
- Georges A. Tanguay & Nicolas Marceau, 2000. "Centralized versus Decentralized Taxation of Mobile Polluting Firms," Cahiers de recherche CREFE / CREFE Working Papers 122, CREFE, Université du Québec à Montréal.
- Raghbendra Jha & Hari K. Nagarajan & Kolumum R. Nagarajan, 2013. "Fiscal Federalism and Competitive Bidding for Foreign Investment as a Multistage Game," Departmental Working Papers 2013-04, The Australian National University, Arndt-Corden Department of Economics.
- Lapointe, Simon & Morand, Pierre-Henri, 2019.
"Subsidy Bidding Wars and the Structure of Multi-Plant Firms,"
Working Papers
115, VATT Institute for Economic Research.
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- 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.
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- Richard Chisik & Ronald B. Davies, 2010. "Gradualism in Tax Treaties with Irreversible Foreign Direct Investment," Working Papers 019, Ryerson University, Department of Economics.
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"Why the Current Tax Rate Tells You Little: Competing For Mobile and Immobile Firms,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145568, Verein für Socialpolitik / German Economic Association.
- Dominika Langenmayr & Martin Simmler, 2017. "Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms," CESifo Working Paper Series 6827, CESifo.
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