Remember Me
Or use your Academic/Social account:


Or use your Academic/Social account:


You have just completed your registration at OpenAire.

Before you can login to the site, you will need to activate your account. An e-mail will be sent to you with the proper instructions.


Please note that this site is currently undergoing Beta testing.
Any new content you create is not guaranteed to be present to the final version of the site upon release.

Thank you for your patience,
OpenAire Dev Team.

Close This Message


Verify Password:
Verify E-mail:
*All Fields Are Required.
Please Verify You Are Human:
fbtwitterlinkedinvimeoflicker grey 14rssslideshare1
Barrios, Salvador; Huizinga, Harry; Laeven, Luc; Nicodème, Gaëtan (2008)
Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
Languages: English
Types: Research
Subjects: G32, Business Taxes and Subsidies including sales and value-added (VAT), European Union, corporate taxation, dividend withholding taxation, location decisions., R38, Multinational Firms; International Business, corporate taxation, Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure, Betriebliche Standortwahl, Welt, F23, H25, location decisions, Multinationales Unternehmen, dividend withholding taxation, Unternehmensbesteuerung, corporate taxation, dividend withholding taxation, location decisions, corporate taxation; dividend withholding taxation; location decisions, Steuerbegünstigung, Economie, Production Analysis and Firm Location: Government Policies; Regulatory Policies, International taxation and multinational firm location decisions, corporate taxation, dividend withholding taxation, location decisions, Barrios, Huizinga, Laeven, Nicodème
jel: jel:F23, jel:R38, jel:G32, jel:H25
ddc: ddc:330
Using a large international firm-level data set, we estimate separate effects of host and 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. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to be located in countries with a relatively low taxation of foreign-source income. Overall, our results show that parent-country taxation – despite the general possibility of deferral of taxation until income repatriation – is instrumental in shaping the structure of multinational enterprise.
  • The results below are discovered through our pilot algorithms. Let us know how we are doing!

    • ()5 ang ropo ,656 .14 i d c 2 l u
    • r y ra ie )3 5 w o e t
    • (6 on fo th is
  • No related research data.
  • No similar publications.

Share - Bookmark

Cite this article