The determinants of tax haven FDI
Data(s) |
01/02/2016
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Resumo |
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax haven subsidiaries. We adapt the Firm-specific advantage–Country-specific advantage (FSA–CSA) framework and construct a number of empirically testable hypotheses. The analysis is based on a database covering 14,209 MNEs in twelve OECD countries. We find that the variety of capitalism of a MNEs home location and the level of technological intensity has a strong impact on this decision. We also find that the home country corporate tax rate has a minimal impact. This suggests that corporate tax liberalisation is unlikely to deter MNEs from undertaking this activity. |
Formato |
application/pdf |
Identificador |
http://eprints.aston.ac.uk/26907/2/Determinants_of_tax_haven_FDI.pdf Jones, Chris and Temouri, Yama (2016). The determinants of tax haven FDI. Journal of World Business, 51 (2), pp. 237-250. |
Relação |
http://eprints.aston.ac.uk/26907/ |
Tipo |
Article PeerReviewed |