G2TT
来源类型Discussion paper
规范类型论文
来源IDDP13105
DP13105 Does a Tax Credit matter for Job Creation by Multinational Enterprises?
Jozef Konings; Cathy Lecocq; Bruno Merlevede
发表日期2018-08-08
出版年2018
语种英语
摘要We analyze the impact of a tax credit on jobs in multinational enterprises. In particular, we exploit the introduction of the ‘notional interest deduction’ regime in Belgium in 2006, an ‘allowance for corporate equity’, which aimed to provide an attractive tax system for multinational enterprises active in Belgium. We study employment growth in foreign affiliates of MNEs in Belgium and use as a control group the affiliates of the same MNEs in France. We find that the tax credit has increased employment in Belgian affiliates by 6 to 8 percent over the period 2006-2008.
主题International Trade and Regional Economics ; Public Economics
关键词Foreign direct investment Multinational enterprises Tax policy Employment
URLhttps://cepr.org/publications/dp13105
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/541908
推荐引用方式
GB/T 7714
Jozef Konings,Cathy Lecocq,Bruno Merlevede. DP13105 Does a Tax Credit matter for Job Creation by Multinational Enterprises?. 2018.
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