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The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments

Citations

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Cited by:

  1. Vito Amendolagine & Randolph Luca Bruno & Maria Cipollina & Gianluigi De Pascale, 2025. "Minimum global tax: winners and losers in the race for mergers and acquisitions," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 15(4), pages 1249-1278, December.
  2. Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021. "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 434-464, April.
  3. Ronald B. Davies & Rodolphe Desbordes & Anna Ray, 2015. "Greenfield versus Merger & Acquisition FDI: Same Wine, Different Bottles?," Working Papers 201503, School of Economics, University College Dublin.
  4. Sebastian Eichfelder & Jonathan Hoke, 2020. "Steuerpolitik in der COVID-19-Krise [Tax Policy in the COVID-19 Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(10), pages 767-773, October.
  5. Reddy, Kotapati Srinivasa, 2015. "Revisiting and Reinforcing the Farmers Fox Theory: A Study (Test) of Three Cases in Cross-border Inbound Acquisitions," MPRA Paper 63561, University Library of Munich, Germany, revised 2015.
  6. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
  7. Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," ZEW Discussion Papers 16-007, ZEW - Leibniz Centre for European Economic Research.
  8. Sylwia Bialek & Alfons J. Weichenrieder, 2021. "Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 80(3), pages 603-636, November.
  9. Reddy, Kotapati Srinivasa, 2016. "Institutional Voids and Tax litigation in Emerging Economies: The verdict of Vodafone cross-border acquisition of Hutchison," MPRA Paper 74264, University Library of Munich, Germany, revised 2016.
  10. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
  11. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
  12. Shafik Hebous & Alfons J. Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 15-21, 01.
  13. James R. Hines, Jr., 2017. "Business Tax Burdens and Tax Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 48(2 (Fall)), pages 449-471.
  14. Keren Chen, 2022. "Industrial Policy’s Effect on Cross-Border Mergers’ Decisions—Theoretical and Empirical Analysis," Sustainability, MDPI, vol. 14(20), pages 1-25, October.
  15. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
  16. Céline CARRERE & Marco FUGAZZA & Marcelo OLARREAGA & Frédéric ROBERT-NICOUD, 2016. "On the heterogeneous effect of trade on unemployment," Working Papers P180, FERDI.
  17. Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  18. Reddy, Kotapati Srinivasa, 2015. "Determinants of Cross-border Mergers and Acquisitions: A Comprehensive Review and Future Direction," MPRA Paper 63969, University Library of Munich, Germany, revised 2015.
  19. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
  20. Mr. Shafik Hebous, 2020. "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," IMF Working Papers 2020/178, International Monetary Fund.
  21. Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021. "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  22. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
  23. Xie, En & Reddy, K.S. & Liang, Jie, 2017. "Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions," Journal of World Business, Elsevier, vol. 52(2), pages 127-183.
  24. Sylwia Bialek & Alfons J. Weichenrieder, 2016. "Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(4), pages 41-47, 02.
  25. Emilia Gschossmann & Jost H. Heckemeyer & Jessica M. Müller & Christoph Spengel & Julia Spix & Sophia Wickel, 2026. "The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 329-373, February.
  26. repec:ces:ifodic:v:12:y:2015:i:4:p:19149984 is not listed on IDEAS
  27. Ronald B. Davies & Neill Killeen, 2018. "Location decisions of non‐bank financial foreign direct investment: Firm‐level evidence from Europe," Review of International Economics, Wiley Blackwell, vol. 26(2), pages 378-403, May.
  28. Ray, Anna, 2016. "Expanding Multinationals - Conglomerate M&A and Activity-Basket Proximity," Conference papers 332693, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  29. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.
  30. Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
  31. Axel Prettl & Dominik Hagen, 2023. "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 565-634, June.
  32. Sylwia Bialek & Alfons J. Weichenrieder, 2016. "Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(04), pages 41-47, February.
  33. Boie-Wegener, Matti & Koch, Reinald & Oestreicher, Andreas & Schön, Lena, 2024. "Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten: Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften," ZEW Discussion Papers 24-008, ZEW - Leibniz Centre for European Economic Research.
  34. Hirofumi Okoshi, 2025. "Attractive target for tax avoidance: trade liberalization and entry mode," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 238-270, February.
  35. Hirofumi OKOSHI & Kyikyi Thar, 2023. "Backfired Deregulation of Foreign Ownership Restrictions under Fiscal Competition for Foreign Direct Investment," Discussion papers 23059, Research Institute of Economy, Trade and Industry (RIETI).
  36. Ronald B. Davies & Rodolphe Desbordes & Anna Ray, 2018. "Greenfield versus merger and acquisition FDI: Same wine, different bottles?," Canadian Journal of Economics, Canadian Economics Association, vol. 51(4), pages 1151-1190, November.
  37. Hayato Kato & Hirofumi Okoshi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
  38. Roberto Crotti, 2021. "Does Intangible Asset Intensity Increase Profit-Shifting Opportunities of Multinationals?," IHEID Working Papers 02-2021, Economics Section, The Graduate Institute of International Studies.
  39. repec:ces:ceswps:_10462 is not listed on IDEAS
  40. Reddy, Kotapati Srinivasa, 2014. "Institutional Dichotomy and Cross-Border Inbound Acquisitions: A Study of Three Cases," MPRA Paper 64221, University Library of Munich, Germany, revised 2014.
  41. Sven Heim & Kai Hhschelrath & Ulrich Laitenberger & Yossi Spiegel, 2017. "Minority Share Acquisitions and Collusion: Evidence from the Introduction of National Leniency Programs," Working Papers hal-01952937, HAL.
  42. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020. "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research 250, arqus - Arbeitskreis Quantitative Steuerlehre.
  43. Federico Carril-Caccia & Ana Cuadros & Juliette Milgram Baleix, 2026. "Environmental regulation and FDI: Mergers and Acquisitions versus Greenfield Investment," Working Papers 202608, Center for Global Policy Analysis, LeBow College of Business, Drexel University.
  44. Reddy, Kotapati Srinivasa, 2015. "Why do Cross-border Merger/Acquisition Deals become Delayed, or Unsuccessful? – A Cross-Case Analysis in the Dynamic Industries," MPRA Paper 63940, University Library of Munich, Germany, revised 2015.
  45. Xixi Zhang & Matthias Petutschnig, 2025. "Mutual agreement procedure and foreign direct investments: evidence from firm-level data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(6), pages 1777-1838, December.
  46. repec:ces:ifodic:v:13:y:2016:i:4:p:19191587 is not listed on IDEAS
  47. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.
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