| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP7057 |
| DP7057 Dynamics and Stagnation in the Malthusian Epoch: Theory and Evidence | |
| Oded Galor; Quamrul Ashraf | |
| 发表日期 | 2008-11-23 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to be located in countries with a relatively low taxation of foreign-source income. Overall, our results show that parent-country taxation ? despite the general possibility of deferral of taxation until income repatriation ? is instrumental in shaping the structure of multinational enterprise. |
| 主题 | Public Economics |
| 关键词 | Corporate taxation Dividend withholding taxation Location decisions |
| URL | https://cepr.org/publications/dp7057 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/535894 |
| 推荐引用方式 GB/T 7714 | Oded Galor,Quamrul Ashraf. DP7057 Dynamics and Stagnation in the Malthusian Epoch: Theory and Evidence. 2008. |
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