Corporate taxation and investment of multinational firms: Evidence from firm-level data
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel of MNE entities confirms the earlier finding that MNE investment in a jurisdiction is negatively...
