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• W2007465588 abstract "This paper assesses the sensitivity of the operations of multinational corporations (MNCs) to host country taxation. The empirical analysis is based on two different measures of MNC activity by U.S. majority-owned foreign affiliates: panel data for aggregate real gross product in manufacturing that originates in a given host country and micro data for a single year regarding the likelihood of a firm locating in a given host country. The empirical estimates indicate that investment geared toward export markets, rather than the domestic market, is particularly sensitive to host country taxation, that this sensitivity appears to be greater in developing countries than developed countries, and that it is becoming greater over time." @default.
• W2007465588 created "2016-06-24" @default.
• W2007465588 creator A5001974542 @default.
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• W2007465588 date "2004-03-01" @default.
• W2007465588 modified "2023-10-18" @default.
• W2007465588 title "Empirical asymmetries in foreign direct investment and taxation" @default.
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• W2007465588 doi "https://doi.org/10.1016/s0022-1996(03)00016-3" @default.
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