Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment
收藏NBER2002-09-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w9224
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资源简介:
This paper considers the effect of taxation on the location of foreign direct investment (FDI) and taxable income reported by multinational firms with particular attention to the regional dynamics of tax competition and the role of chains of ownership. Confidential affiliate-level data are used to
提供机构:
美国国家经济研究局
创建时间:
2002-09-01



