Foreign direct investment in a world of multiple taxes

By Mihir A. Desai, James R. Hines. 2004

336 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/5a8e914328ebd327647e731ef94b7f7d11419944

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Citations in the corpus

The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence (2007, methodology): “A more recent paper, Desai et al (2004a), exploits the confidential individual data used to construct the BEA aggregate data to examine the use of debt in the affiliates of US multinational companies.”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “Other studies investigating tax-motivated investments by MNEs include Altshuler et al. (2001), Desai et al. (2004b), Grubert and Mutti (2000), Hines (1996), and Kemsley (1998).”
Multinationals as Arbitrageurs: The Effect of Stock Market Valuations on Foreign Direct Investment (2009, positive): “…in host-country conditions does not explain patterns of FDI out of the U.S.: the coefficients on the host-country market-to-book are weakly positive, not negative.18 The most robust coefficient is the negative effect of host-country corporate taxes, consistent with Desai, Foley, and Hines (2004).”
FDI and Taxation: A Meta-Study (2011, neutral): “Becker et al. (2006b) Desai et al. (2004) Time series Cross-section Panel Location choice”
Trade Costs and Location of Foreign Firms in China (2005, neutral): “However, the evidence on the success of tax incentives in attracting FDI is rather mixed (see Desai et al. 2004), which raises the question of what factors in fact influence where foreign firms locate.”
How Does FDI React to Corporate Taxation? (2005, background): “Desai and Hines (2001) show US FDI to be sensitive not only to taxes on profits, but also to indirect (non-income) taxes.”
Political Stability and Foreign Direct Investment (2010, neutral): “There is a paper investigating the relationship between tax rate and FDI (Desai et al., 2004).”
Corporate tax elasticities: a reader's guide to empirical findings (2008, background): “3 The studies are Buettner (2002), Desai et al. (2004), Benassy-Quere et al. (2003), Stoewhase (2003, 2005) and Buettner and Ruf (2004).”