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The Impact of Endogenous Tax Treaties on Foreign Direct Investment : Theory and Evidence

Title data

Egger, Peter ; Larch, Mario ; Pfaffermayr, Michael ; Winner, Hannes:
The Impact of Endogenous Tax Treaties on Foreign Direct Investment : Theory and Evidence.
In: Canadian Journal of Economics. Vol. 39 (2006) Issue 3 . - pp. 901-931.
ISSN 1540-5982
DOI: https://doi.org/10.1111/j.1540-5982.2006.00375.x

Abstract in another language

This paper investigates the effect of tax treaties on bilateral stocks of outward FDI. For this purpose we employ a numerically solvable general equilibrium model of trade and multinational firms to study the impact of tax treaties on both welfare and outward FDI. The model indicates under which factor endowment configurations countries gain in welfare when implementing a tax treaty. This motivates an empirical specification of the endogenous selection into implementing new tax treaties. Using data of bilateral OECD outward FDI between 1985 and 2000, we find a significant negative impact of newly implemented tax treaties on outward FDI stocks.

Further data

Item Type: Article in a journal
Refereed: Yes
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Economics > Chair Economics VI: Empirical Economic Research
Faculties > Faculty of Law, Business and Economics > Department of Economics > Chair Economics VI: Empirical Economic Research > Chair Economics VI: Empirical Economic Research - Univ.-Prof. Dr. Mario Larch
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Economics
Result of work at the UBT: No
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 14 Oct 2015 13:40
Last Modified: 02 Nov 2016 08:06
URI: https://eref.uni-bayreuth.de/id/eprint/16646