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Monday, July 20, 2020 | History

4 edition of Corporate taxation and bilateral FDI with threshold barriers found in the catalog.

Corporate taxation and bilateral FDI with threshold barriers

Assaf Razin

Corporate taxation and bilateral FDI with threshold barriers

by Assaf Razin

  • 236 Want to read
  • 9 Currently reading

Published by National Bureau of Economic Research in Cambridge, MA .
Written in English

    Subjects:
  • Investments, Foreign -- Mathematical models.,
  • Corporations -- Taxation -- Mathematical models.

  • Edition Notes

    StatementAssaf Razin, Yona Rubinstein, Efraim Sadka.
    SeriesNBER working paper series ;, working paper 11196, Working paper series (National Bureau of Economic Research : Online) ;, working paper no. 11196.
    ContributionsRubinstein, Yona, 1962-, Sadka, Efraim., National Bureau of Economic Research.
    Classifications
    LC ClassificationsHB1
    The Physical Object
    FormatElectronic resource
    ID Numbers
    Open LibraryOL3477274M
    LC Control Number2005616944

      Abstract. Does the reduction of the effective tax burden on corporations trigger foreign direct investment? We take the German tax reform of as a natural experiment in order to isolate the impact of corporate taxation on the investment of foreign-held affiliates in Germany.   The estimated regression coefficient of FDI on GDP is This coefficient is not statistically significant. The p-value of the coefficient is , R-squared: , Adjusted R .

    through which corporate tax rates influence aggregate FDI flows, in the setup adopted in this book of twofold investment decisions in the presence of threshold barriers. In this context, the source and host tax rates may have different effects on these two decisions (the flow and selection equations). Source and Host Taxation.   1. Introduction. Foreign direct investment (FDI), its determinants, and its effects have been extensively studied. It has long been recognized that FDI can have significant benefits for the host country, including knowledge and technology transfer to domestic firms and the labor force, productivity spillovers, enhanced competition, and improved access for exports, notably to the source country.

    FDI in Figures Foreign direct investment flows into Qatar have generally followed an upward trend in the past several years, thanks to the country's political stability, stable currency pegged to the U.S. dollar, high quality infrastructure and one of the lowest corporate tax rates in the world (10%). Value added tax Capital tax Real estate tax Transfer tax Stamp duty Customs and excise duties Environmental taxes Other taxes Taxes on individuals Residence Taxable income and rates Inheritance and gift tax Net wealth tax Real property tax Social security contributions Compliance.


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Corporate taxation and bilateral FDI with threshold barriers by Assaf Razin Download PDF EPUB FB2

Corporate Taxation and Bilateral FDI with Threshold Barriers Assaf Raziny Yona Rubinshteinz Efraim Sadkax July Abstract This paper brings out the special mechanism through which taxes in⁄uence bilateral FDI, when investment decisions are two-fold in the presence of –xed setup ⁄ows costs.

For each pair of source-host countries. Corporate Taxation and Bilateral FDI with Threshold Barriers Assaf Razin, Yona Rubinstein, Efraim Sadka. NBER Working Paper No.

Issued in March NBER Program(s):International Finance and Macroeconomics, International Trade and Investment, Public EconomicsCited by: Corporate taxation and bilateral FDI with threshold barriers.

Cambridge, Mass.: National Bureau of Economic Research, © (OCoLC) Material Type: Internet resource: Document Type: Book, Internet Resource: All Authors / Contributors: Assaf Razin; Yona Rubinstein; Efraim Sadka; National Bureau of Economic Research.

Corporate taxation and bilateral FDI with threshold barriers. [Assaf Razin; Yona Rubinstein; Efraim Sadka; National Bureau of Economic Research.] -- "The paper brings out the special mechanism through which taxes influence bilateral FDI, when investment decisions are two-fold in the presence of fixed setup flows costs.

Corporate Taxation and Bilateral FDI with Threshold Barriers Article (PDF Available)   April   with   Reads  How we measure 'reads' A 'read' is counted each time someone views a.

BibTeX @MISC{Razin05corporatetaxation, author = {Assaf Razin and Yona Rubinshtein and Efraim Sadka and Assaf Raziny and Yona Rubinshteinz and Efraim Sadkax}, title = {Corporate taxation and bilateral FDI with threshold barriers. NBER, Working Paper }, year = {}}.

Corporate Taxation and Bilateral FDI with Threshold Barriers The paper brings out the special mechanism through which taxes influence bilateral FDI, when investment decisions are two-fold in the presence of fixed setup flows costs.

Corporate taxation and bilateral FDI with threshold barriers. NBER, Working Paper By Assaf Razin, Yona Rubinshtein, Efraim Sadka, there is a set of factors determining whether aggregate FDI ows will occur at all, and a di¤erent set of factors determining the volume of FDI ows (provided that they occur).

We argue that the source. Corporate Taxation and Bilateral FDI with Threshold Barriers Assaf Razin, Yona Rubinstein, and Efraim Sadka NBER Working Paper No. March JEL No. F3, H2, F1 ABSTRACT The paper brings out the special mechanism through which taxes influence bilateral FDI, when investment decisions are two-fold in the presence of fixed setup flows costs.

Downloadable (with restrictions). We study the role of productivity and corporate taxation as driving forces of FDI among OECD countries in the presence of threshold barriers, which generate two margins for FDI decisions. Some simulations, based on the estimation results, suggest that there are marked differences in the sensitivity of FDI flows from the U.S.

to productivity and taxes in OECD. corporate taxation bilateral fdi threshold barrier fdi ows key factor aggregate fdi ows investment decision host-country tax rate source country tax rate selection process xed setup di erent set source-host coun-tries tax inuence bilateral fdi heckman selection method mere international tax di eretials international panel data oecd country.

the overall tax burden in a country can affect FDI location decisions, the most widely discussed and researched type of tax has been the Corporate Income Tax Rate (CIT) due to its direct relationship to corporate profit taxation (Easson ).

Moreover, as trade barriers disappear and competition between countries arises to become more. We study the role of productivity and corporate taxation as driving forces of FDI among OECD countries in the presence of threshold barriers, which generate two margins for FDI decisions.

Some simulations, based on the estimation results, suggest that there are marked differences in the sensitivity of FDI flows from the U.S. to productivity and. The present article focuses on foreign direct investment (FDI), as a key channel of international capital flows, which is expected to be closely associated with cross country productivity differences.

We develop a model with “lumpy” setup costs of new investments that govern the flow of bilateral foreign direct investment. INTERNATIONAL DIFFERENCES IN CORPORATE TAXATION, FOREIGN DIRECT INVESTMENT AND TAX REVENUES By Øystein Bieltvedt Skeie1 Box 1.

Main findings Tax-induced changes in bilateral foreign direct investments (FDI) positions (stocks) result in a relocation of investments and a redistribution of tax revenue among countries. This paper computes effective (marginal and average) tax rates that account for bilateral aspects of taxation and, therefore, vary across country-pairs and years.

These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral foreign direct investment (FDI) among OECD countries between and The findings indicate that outbound FDI is. Table Bilateral FDI Flows and Selection Equations (Observations on Non-OECD to Non-OECD FDI are included) Table The Instrumented Productivity Equation Table The E⁄ects of Host and Source Corporate-Tax Rates on FDI Table Statutory Corporate Tax Rates in.

Bilateral FDI Flows: Threshold Barriers and Productivity Shocks Assaf Razin, Efraim Sadka, Hui Tong. NBER Working Paper No. Issued in September NBER Program(s):International Finance and Macroeconomics, Productivity, Innovation, and Entrepreneurship A positive productivity shock in the host country tends typically to increase the volume of the desired FDI flows to the host country.

on bilateral flows of FDI for the periodfor 11 countries from the OECD, authors demonstrate that a high corporate tax discourages FDI flows, even when they are considered as control variables for the provision of public assets or severity factors (market’s potentials, transport costs, dimension of the.

Productivity and Taxes as Drivers of FDI. Assaf Razin and Efraim Sadka (). NoCEPR Discussion Papers from C.E.P.R.

Discussion Papers Abstract: We study the role of productivity and corporate taxation as driving forces of FDI among OECD countries in the presence of threshold barriers, which generate two margins for FDI decisions.

Some simulations, based on the estimation results, suggest. “Tax policies are obviously capable of affecting the volume and location of FDI, since, [ ] higher tax rates reduce after-tax returns, thereby reducing incentives to commit investment funds”. 2 This feeling that FDI should react to corporate profit taxation is widely shared, both in academic and.(CEECs) of foreign direct investment (FDI) from are used in a panel gravity-model setting to estimate the role of taxation as a determinant of FDI.

While gravity variables explain most of the variation of FDI inflows, the bilateral effective average tax rate (beatr) is .Productivity and Taxes as Drivers of FDI * By Assaf Razin + and Efraim Sadka ++ April Key words: Foreign direct investment, productivity, corporate taxation, selection and flow equations * Thanks are due to Hui Tong and Thiess Buttner for providing us with some of the data and to Alon Cohen for competent research assistance.