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International Corporate Taxation and U.S. Multinationals’ Behavior: an Integrated Approach
(University of Glasgow, 2008)
Using data from the International Revenue Service, this paper explores the effcts of corporate taxation on U.S. capital invested abroad and on tax planning practices (dividend payments, income shifting, and passive ...
Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing
(University of GlasgowNorwegian School of Economics and Business Administration, 2008)
In this paper we show that the ability of multinational firms to manipulate transfer prices affects the tax sensitivity of foreign direct investment (FDI). We offer a model of international capital allocation where firms ...
Public Governance, Health and Foreign Direct Investment in Sub-Saharan Africa
(University of StrathclydeUniversity of Glasgow, 2008)
In this paper we diverge from the existing empirical literature on FDI determinants in two ways. First, we decompose the sources of the foreign direct investment (FDI) gap between Sub-Saharan Africa (SSA) and other ...