Tax Treaties, Renegotiations, and Foreign Direct Investment
| dc.contributor.author | Davies, Ronald B. | |
| dc.date.accessioned | 2003-08-20T16:39:51Z | |
| dc.date.available | 2003-08-20T16:39:51Z | |
| dc.date.issued | 2003-06-10 | |
| dc.description.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. | en |
| dc.format.extent | 228352 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | https://hdl.handle.net/1794/116 | |
| dc.language.iso | en_US | |
| dc.publisher | University of Oregon, Dept. of Economics | en |
| dc.relation.ispartofseries | University of Oregon Economics Department Working Papers;2003-14 | |
| dc.subject | International economics | en |
| dc.subject | Public economics | en |
| dc.title | Tax Treaties, Renegotiations, and Foreign Direct Investment | en |
| dc.type | Working Paper | en |