Taxation and the Birth of Foreign Subsidiaries
收藏NBER1990-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3519
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资源简介：
The paper studies the influence of tax policy on foreign direct investment with a particular emphasis on immature subsidiaries. Among other things it shows that taxes on repatriations reduce the subsidiary's "birth weight", that lump sum taxes reduce its cost of capital, and that the possibility of
提供机构：
美国国家经济研究局
创建时间：
1990-11-01
