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来源类型 | Discussion paper |
规范类型 | 论文 |
来源ID | DP13105 |
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 |
URL | https://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. |
条目包含的文件 | 条目无相关文件。 |
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