| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7929 |
| 来源ID | Working Paper 7929 |
| The Effects of Bilateral Tax Treaties on U.S. FDI Activity | |
| Bruce A. Blonigen; Ronald B. Davies | |
| 发表日期 | 2000-10-01 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | 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 1966-1992. Our estimates suggest a statistically significant average annual increase of FDI activity for each additional year of a treaty which ranges from 2% to 8%, depending on the FDI activity measure and empirical framework we employ. Examination for nonlinear effects of treaty age on FDI activity suggests that while treaties have an immediate impact on FDI flows, there is a substantial lag before treaty adoption positively affects FDI stocks and affiliate sales. Finally, our results suggest that bilateral tax treaties have an effect on investment outside of the withholding tax rates they alter, which may include the commitment and risk reduction effects of these treaties. |
| 主题 | International Economics ; International Factor Mobility |
| URL | https://www.nber.org/papers/w7929 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/565515 |
| 推荐引用方式 GB/T 7714 | Bruce A. Blonigen,Ronald B. Davies. The Effects of Bilateral Tax Treaties on U.S. FDI Activity. 2000. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w7929.pdf（231KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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