Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/26171
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dc.contributor.authorBecker, Johannesen_US
dc.contributor.authorFuest, Clemensen_US
dc.date.accessioned2008-01-31en_US
dc.date.accessioned2009-07-28T08:16:46Z-
dc.date.available2009-07-28T08:16:46Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/26171-
dc.description.abstractThis paper studies corporate taxation in a model where foreign investment of firms may affect the profitability of the investor firm's domestic activities. In this framework, corporate taxes distort the quality, not just the quantity of foreign direct investment flows. High-tax countries may see their tax revenues decrease in response to inbound foreign direct investment. Our results also imply that empirical studies on international profit shifting may overestimate the role of profit shifting. Observed profitability differences between high and low tax countries may be due to project selection. Empirical evidence in support of the main hypotheses is provided using aggregate investment and tax revenue data from a sample of OECD countries.en_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working paper|x2126en_US
dc.subject.jelH25en_US
dc.subject.jelF23en_US
dc.subject.ddc330en_US
dc.subject.keywordcorporate taxationen_US
dc.subject.keywordforeign direct investmenten_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwStandortfaktoren_US
dc.subject.stwDirektinvestitionen_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwSchätzungen_US
dc.subject.stwOECD-Staatenen_US
dc.titleQuality versus quantity: the composition effect of corporate taxation on foreign direct investmenten_US
dc.type|aWorking Paperen_US
dc.identifier.ppn557639492en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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