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- W4381926579 abstract "Abstract We investigate the relation between international taxation and the organizational form of foreign direct investment (FDI). Using micro-level data on inbound FDI relations in Germany, we find that a higher tax burden on income earned in a corporate subsidiary increases the probability that a multinational corporation (MNC) conducts foreign investment through a non-corporate flow-through. This effect is economically meaningful and varies with the relative importance of tax-motivated income shifting, a subsidiary’s non-tax benefits of limited liability and legal independence, and an MNC’s local knowledge. Moreover, we examine potential real effects of organizational form choices and document that affiliates established as flow-throughs exhibit a lower loss propensity and are less profitable than affiliates established as subsidiaries. Taken together, our findings inform policy makers about the potential response of MNCs to tax-law changes and suggest that the chosen organizational form can shape the future characteristics of investments abroad." @default.
- W4381926579 created "2023-06-25" @default.
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- W4381926579 date "2023-05-04" @default.
- W4381926579 modified "2023-10-11" @default.
- W4381926579 title "International taxation and the organizational form of foreign direct investment" @default.
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- W4381926579 doi "https://doi.org/10.1057/s41267-023-00614-1" @default.
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