Do Bilateral Tax Treaties Promote Foreign Direct Investment?
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We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation. For certain specifications we find that treaty formation
本研究基于1982-1992年经合组织（Organisation for Economic Co-operation and Development, OECD）成员国的数据，探究双边税收协定(bilateral tax treaties)对外国直接投资(Foreign Direct Investment, FDI)的影响。研究发现，新近缔结的双边税收协定并未如学界普遍预期那样促进新增外国直接投资，这与主流预判相悖。在特定模型设定下，我们发现税收协定的缔结
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美国国家经济研究局创建时间：
2002-03-01
