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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w8834 |
来源ID | Working Paper 8834 |
Do Bilateral Tax Treaties Promote Foreign Direct Investment? | |
Bruce A. Blonigen; Ronald B. Davies | |
发表日期 | 2002-03-07 |
出版年 | 2002 |
语种 | 英语 |
摘要 | We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation. For certain specifications we find that treaty formation may actually reduce investment as predicted by arguments suggesting treaties are intended to reduce tax evasion rather than promote foreign investment. |
主题 | International Economics ; International Factor Mobility |
URL | https://www.nber.org/papers/w8834 |
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/566441 |
推荐引用方式 GB/T 7714 | Bruce A. Blonigen,Ronald B. Davies. Do Bilateral Tax Treaties Promote Foreign Direct Investment?. 2002. |
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 | ||
w8834.pdf(168KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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