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- W2276172023 abstract "In 2009, the United Kingdom switched from a worldwide taxation system to a territorial system which exempts all foreign-earned active income from taxation. This reform fundamentally changes the dividend tax imposed on UK multinationals in many low- tax countries. In this paper the author uses data on multinational affiliates located in 27 European countries and employ the difference-in-differences approach to assess the causal effect of dividend exemption on real investment by UK-owned multinational affiliates. The author finds that the UK's switch to dividend exemption has increased outbound investment by UK multinationals by around 15.7 percentage points in countries with a lower corporate tax rate than the UK. The observed increase, though temporary in nature, represents an addition in aggregate investment, as there is no evidence on a concurrent decrease in investment by UK multinationals in high-tax countries or in the UK." @default.
- W2276172023 created "2016-06-24" @default.
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- W2276172023 date "2015-01-01" @default.
- W2276172023 modified "2023-09-26" @default.
- W2276172023 title "International taxation and MNE investment: evidence from the UK change to territoriality" @default.
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