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2 edition of tax sensitivity of foreign direct investment found in the catalog.

tax sensitivity of foreign direct investment

Jason G. Cummins

tax sensitivity of foreign direct investment

evidence from firm-level panel data

by Jason G. Cummins

  • 223 Want to read
  • 29 Currently reading

Published by National Bureau of Economic Research in Cambridge, MA .
Written in English

    Subjects:
  • Investments, American -- Taxation -- Econometric models.,
  • International business enterprises -- Taxation -- United States -- Econometric models.

  • Edition Notes

    StatementJason G. Cummins, R. Glenn Hubbard.
    SeriesNBER working paper series -- working paper no. 4703, Working paper series (National Bureau of Economic Research) -- working paper no. 4703.
    ContributionsHubbard, R. Glenn., National Bureau of Economic Research.
    The Physical Object
    Pagination29, [7] p. ;
    Number of Pages29
    ID Numbers
    Open LibraryOL22426151M

    The debate about the impact of fiscal incentives for foreign direct investment is far from close, benefits appear as uncertain and the costs are quite complex. Emergence of global companies has and will have a significant impact on public revenues. They are more sensitive to tax incentives because of their ability to exploit them by transferring.   The foreign tax deduction reduces taxable income by a portion paid by American taxpayers to foreign taxation, and stands in for the foreign tax credit. more Passive Foreign Investment .

    This book describes the many different ways in which national tax rules and international tax principles affect foreign direct investment decisions, and examines their impact on the establishment and operation of foreign-invested projects. • The effect of tax policy on the composition of foreign direct investment (for example, greenfield, reinvested earnings, and mergers and acquisitions). • The development of new technologies and global companies that are likely to be more sensitive to, and able to exploit, incentives.

    Tax Incentives and Foreign Direct Investment A Global Survey UNITED NATIONS New York and Geneva, Tax Incentives and Foreign Direct Investment: A Global Survey 2 Note The term “country” as used in the publication also refers, as appropriate, to territories or areas. The designations employed and the presentation of the material do not. Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas.  Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts.  Second, the publication reports an exchange of.


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Tax sensitivity of foreign direct investment by Jason G. Cummins Download PDF EPUB FB2

Tax sensitivity of foreign direct investment: An empirical assessment (Policy, research, and external affairs working papers) [Shah, Anwar] on *FREE* shipping on qualifying offers. Tax sensitivity of foreign direct investment: An empirical assessment (Policy, research, and external affairs working papers)Author: Anwar Shah.

The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data Jason Cummins, R. Glenn Hubbard Chapter in NBER book The Effects of Taxation on Multinational Corporations (), Martin Feldstein, James R. Hines Jr., R. Glenn Hubbard, editors (p. - ). The tax sensitivity of foreign direct investment So Mexico's current policy of'dismantling (FDI) has important policy implications lor regulations and having a tax regime competitive developing countries.

with that in the United States is expected to improve FDI in Mexico. If FDI is not responsive to taxation. Tax sensitivity of foreign direct investment. Cambridge, MA: National Bureau of Economic Research, [] (OCoLC) Material Type: Internet resource: Document Type: Book, Internet Resource: All Authors / Contributors: Jason G Cummins; R Glenn Hubbard; National Bureau of Economic Research.

Tax sensitivity of foreign direct investment (FDI) has important policy implications. If FDI is not responsive to taxation, then it may be an appropriate target for taxation by the host country, which can raise revenue without sacrificing any economic benefits FDI produces.

This paper examines the effects of taxation on FDI in Mexico. Tax sensitivity of foreign direct investment (FDI) has important policy implications.

If FDI is not responsive to taxation, then it may be an appropriate target for taxation by the host country. Tax sensitivity of foreign direct investment: an empirical assessment. Downloadable. Understanding the determinants of foreign direct investment (FDI) is important for analyzing capital flows and the industrial organization of multinational firms.

Most empirical studies of FDI, however, have focused on case studies of nontax factors in overseas investment decisions or on discerning reduced-form relationships between some measure of FDI and variables relating to.

Tax sensitivity of foreign direct investment: an empirical assessment (English) Abstract. Tax sensitivity of foreign direct investment (FDI) has important policy implications.

If FDI is not responsive to taxation, then it may be an appropriate target for taxation by the host country, which can raise revenue without sacrificing any economic. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data.

Jason Cummins and Robert Hubbard (). A chapter in The Effects of Taxation on Multinational Corporations,pp from National Bureau of Economic Research, Inc. JEL-codes: H25 F21 (search for similar items in EconPapers) Date: References: View references in EconPapers View complete.

CiteSeerX - Document Details (Isaac Councill, Lee Giles, Pradeep Teregowda): Developing counltries with heavy foreign direct investment need not worry about providing special tax incentives for foreign investment. But they must be sure that their tax system is competitive with the home tax regime of a marginal investor who has access to toreign tax credits against domestic tax liabilities.

Growing sensitivity of FDI to taxes is one reason for governments to be concerned about tax competition among jurisdictions to attract economic activity. Tax competition, however, also arises from an attempt to shift the tax base from one jurisdiction to.

Get this from a library. The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data. [Jason G Cummins; R Glenn Hubbard] -- Understanding the determinants of foreign direct investment (FDI) is important for analyzing capital flows and the industrial organization of multinational firms.

Most empirical studies of FDI. Abstract. Download PDF Citation. Cummins, Jason, and R. Glenn Hubbard. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data.". Tax Incentives for Direct Investment will clearly be of great use to government policymakers, students of international taxation and international business, and those who determine and advise on the policies of multinational corporations and other international s: 1.

The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data, Jason Cummins, R. Glenn Hubbard. in The Effects of Taxation on Multinational Corporations, Feldstein, Hines, and Hubbard.

This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct investment. We compare the outcomes of 25 empirical studies by computing the tax rate elasticity under a uniform definition.

The median value of the tax rate elasticity in the literature is around − (i.e. a 1%-point reduction in the host-country tax rate raises foreign direct. Corporate Tax Incentives for Foreign Direct Investment This report examines the currently highly topical issue of corporate tax incentives for foreign direct investment (FDI).

The ability to offer an internationally competitive tax system is increasingly seen today as a determinative factor influencing FDI. Further, foreign assets of U.S. multinationals in all industries have become more responsive to non-income tax differentials across countries than to income tax differences from to Empirical estimates also indicate that foreign investment by American firms is associated with higher tax sensitivity more in developed countries than in.

The method of analysis followed here owes a great deal to both that paper and the work of King (). D.G. Hartman, Tax policy and foreign direct investment would be irrelevant for analysis, the optimal investment decisions in a system with taxes can be quite sensitive to the marginal source of investment funds.

AstraZeneca books orders for m doses of Oxford vaccine More than third of foreign investment is multinationals dodging tax.

A large proportion of the world’s stock of foreign direct.The study also found that the tax sensitivity of foreign direct investment is significantly greater within the developed country group than within the developing country group.

These findings have implications for both governments and multinational corporations.INTERNATIONAL DIFFERENCES IN CORPORATE TAXATION, FOREIGN DIRECT INVESTMENT AND TAX REVENUES By Øystein Bieltvedt Skeie1 Box 1. Main findings Tax-induced changes in bilateral foreign direct investments (FDI) positions (stocks) result in a relocation of investments and a redistribution of tax revenue among countries.