Tax Treaties, Renegotiations, and Foreign Direct Investment
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Date
2003-06-10
Authors
Davies, Ronald B.
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon, Dept. of Economics
Abstract
Bilateral tax treaties are an important method of international tax cooperation. I survey the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign direct investment and the empirical evidence that finds no such effect. I also provide new empirical results on the impact of renegotiations on foreign direct investment. I find that, comparable to other empirical studies on tax treaties, renegotiations have no robust positive impact on FDI.
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Keywords
International economics, Public economics