| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w17480 |
| 来源ID | Working Paper 17480 |
| Separating the Opposing Effects of Bilateral Tax Treaties | |
| Bruce A. Blonigen; Lindsay Oldenski; Nicholas Sly | |
| 发表日期 | 2011-10-06 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | Bilateral tax treaties (BTT) are intended to promote foreign direct investment and foreign affiliate activity through double taxation relief. However, BTTs also typically contain provisions that facilitate sharing of tax information between countries intended to curtail tax avoidance by multinational firms. These provisions should disproportionately affect firms that intensively use inputs for which an arms-length price is easily observed, since strategic transfer practices that manipulate tax liabilities are no longer effective with information sharing between countries. Using BEA firm-level data we are able to separately estimate the impacts of double-taxation relief and sharing of tax information on investment behavior of US multinational firms. We find a significant positive effect of new tax treaties on foreign affiliate activity between member nations that is offset (and even reversed) the more a firm relies on inputs traded on an organized exchange (i.e., inputs for which the arms-length price is easily observed). We find these opposing BTT effects for both the intensive margin (sales of existing affiliates) and the extensive margin (entry of new affiliates). |
| 主题 | International Economics ; International Factor Mobility ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w17480 |
| 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/575155 |
| 推荐引用方式 GB/T 7714 | Bruce A. Blonigen,Lindsay Oldenski,Nicholas Sly. Separating the Opposing Effects of Bilateral Tax Treaties. 2011. |
| 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 | ||
| w17480.pdf（132KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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