The Effects of Bilateral Tax Treaties on U.S. FDI Activity |
| |
Authors: | Bruce A. Blonigen Ronald B. Davies |
| |
Affiliation: | (1) Department of Economics, 1285 University of Oregon and NBER, Eugene, OR, 97403-1285;(2) Department of Economics, 1285 University of Oregon, Eugene, OR, 97403-1285 |
| |
Abstract: | The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by countries to negotiate and ratify these treaties. This paper estimates the impact of bilateral tax treaties using both U.S. inbound and outbound FDI over the period 1980–1999. Robust to a wide variety of alternative specifications, we find little evidence that bilateral tax treaties increase FDI activity, contrary to OECD-stated goals for such treaties. |
| |
Keywords: | foreign direct investment tax treaties multinational corporations |
本文献已被 SpringerLink 等数据库收录! |
|