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dc.contributor.authorHerger, Nils
dc.contributor.authorKotsogiannis, Christos
dc.contributor.authorMcCorriston, Steve
dc.date.accessioned2015-04-27T15:54:28Z
dc.date.issued2015-03-18
dc.description.abstractThis paper explores the role of tax instruments in affecting foreign direct investment (FDI), paying particular attention on their effect on two forms of FDI strategy, ‘horizontal’ and ‘vertical’. Applying a decomposition of FDI strategies to the universe of cross-border mergers (the dominant form of FDI) over the period 1999–2010, it emerges that taxes have a much more nuanced effect on FDI than frequently suggested; while corporate taxes affect FDI negatively, the tax elasticity varies depending on the FDI strategy (with vertical FDI being in general more responsive), the exact measure of taxation, and international tax considerations (double taxation, withholding taxes). Sales taxes also affect FDI, but only horizontally.en_GB
dc.identifier.citationMarch 2015en_GB
dc.identifier.doi10.1007/s10797-015-9351-6
dc.identifier.urihttp://hdl.handle.net/10871/17019
dc.language.isoenen_GB
dc.publisherSpringeren_GB
dc.rights.embargoreasonPublisher embargo 12 monthsen_GB
dc.subjectCorporate taxationen_GB
dc.subjectCross-border acquisitionsen_GB
dc.subjectLocation choiceen_GB
dc.subjectPoisson regressionen_GB
dc.subjectSales taxesen_GB
dc.titleMultiple taxes and alternative forms of FDI: evidence from cross-border acquisitionsen_GB
dc.typeArticleen_GB
dc.identifier.issn0927-5940
dc.descriptionArticleen_GB
dc.description“The final publication is available at Springer via http://dx.doi.org/10.1007/s10797-015-9351-6”.en_GB
dc.identifier.eissn1573-6970
dc.identifier.journalInternational Tax and Public Financeen_GB


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