Title: International taxation and multinational firm location decisions
Authors: BARRIOS SalvadorHUIZINGA HarryLAEVEN LucNICODEME Gaetan
Citation: JOURNAL OF PUBLIC ECONOMICS vol. 96 no. 11-12 p. 946-958
Publisher: ELSEVIER SCIENCE SA
Publication Year: 2012
JRC N°: JRC77242
ISSN: 0047-2727
URI: http://www.sciencedirect.com/science/article/pii/S0047272712000679
http://publications.jrc.ec.europa.eu/repository/handle/JRC77242
DOI: 10.1016/j.jpubeco.2012.06.004
Type: Articles in periodicals and books
Abstract: Using a large international firm-level data set, we examine the separate effects of host and additional parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. The impact of parent country taxation is estimated to be sizeable consistent with its international discriminatory nature. Our results show that international double taxation by the parent country – despite the general possibility of deferral of taxation until income repatriation – is instrumental in shaping the structure of multinational enterprise.
JRC Directorate:Growth and Innovation

Files in This Item:
There are no files associated with this item.


Items in repository are protected by copyright, with all rights reserved, unless otherwise indicated.