Multiple Taxes and alternative Forms of FDI: Evidence from Cross-Border Acquisitions
收藏DataCite Commons2026-01-23 更新2026-05-03 收录
下载链接：
https://www.openicpsr.org/openicpsr/project/244587/view
下载链接
链接失效反馈官方服务：
资源简介：
This paper explores the role of tax instruments in affecting foreign direct
investment (FDI), paying particular attention on their effect on two forms of FDI
strategy, ‘horizontal’ and ‘vertical’. Applying a decomposition of FDI strategies to
the universe of cross-border mergers (the dominant form of FDI) over the period
1999–2010, it emerges that taxes have a much more nuanced effect on FDI than frequently suggested; while corporate taxes affect FDI negatively, the tax elasticity varies
depending on the FDI strategy (with vertical FDI being in general more responsive),
the exact measure of taxation, and international tax considerations (double taxation,
withholding taxes). Sales taxes also affect FDI, but only horizontally.
提供机构：
ICPSR - Interuniversity Consortium for Political and Social Research
创建时间：
2026-01-23
