dc.contributor.author |
Davies, Ronald B. |
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dc.date.accessioned |
2003-08-20T16:39:51Z |
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dc.date.available |
2003-08-20T16:39:51Z |
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dc.date.issued |
2003-06-10 |
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dc.identifier.uri |
http://hdl.handle.net/1794/116 |
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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 |
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dc.format.mimetype |
application/pdf |
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dc.language.iso |
en_US |
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dc.publisher |
University of Oregon, Dept. of Economics |
en |
dc.relation.ispartofseries |
University of Oregon Economics Department Working Papers;2003-14 |
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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 |