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The Effect of Treaties on Foreign Direct InvestmentBilateral Investment Treaties, Double Taxation Treaties, and Investment Flows$
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Karl P. Sauvant and Lisa E. Sachs

Print publication date: 2009

Print ISBN-13: 9780195388534

Published to Oxford Scholarship Online: May 2009

DOI: 10.1093/acprof:oso/9780195388534.001.0001

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The Impact of Endogenous Tax Treaties on Foreign Direct Investment: Theory and Empirical Evidence *

The Impact of Endogenous Tax Treaties on Foreign Direct Investment: Theory and Empirical Evidence *

Chapter:
(p.513) 19. THE IMPACT OF ENDOGENOUS TAX TREATIES ON FOREIGN DIRECT INVESTMENT: THEORY AND EMPIRICAL EVIDENCE *
Source:
The Effect of Treaties on Foreign Direct Investment
Author(s):

Peter Egger

Mario Larch

Michael Pfaffermayr

Hannes Winner

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780195388534.003.0019

This chapter sheds further light on the question of how tax treaties affect outward foreign direct investment (FDI). The chapter is organized as follows. Section A outlines the general equilibrium model of trade and multinational firms for studying the welfare and FDI effects of tax treaties. The theoretical hypotheses are summarized in Section B. Section C presents the database, the econometric methods, and the empirical results. Section D discusses the results in the light of previous research, and provides an extension regarding the time pattern of accumulation of the treaty-induced effect on FDI.

Keywords:   FDI, taxation, tax treaty, international taxation, outward investments

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