The Impact of Non-Profit Taxes on Foreign Direct Investment: Evidence from German Multinationals

B├╝ttner, Thiess and Georg Wamser (2009) International Tax and Public Finance 16.3, 298-320. [2006] Abstract This paper provides an empirical analysis of the impact of taxes other than profit taxes on both investment and location decisions of multinationals. Besides effects of corporate income taxes, the results confirm significant adverse effects of nonprofit taxes such asContinue reading “The Impact of Non-Profit Taxes on Foreign Direct Investment: Evidence from German Multinationals”

Do non-profit taxes affect the location of economic activity? Evidence from the EU

The Impact of Non-Profit Taxes on Foreign Direct Investment: Evidence from German Multinationals Thiess Buettner and Georg Wamser Ifo Institute and Ludwig Maximilian University The vast majority of economics research on the impact of taxes on the behaviour of multinational firms has focused on the role ofcorporate income taxes. This is for sound theoretical reasons;Continue reading “Do non-profit taxes affect the location of economic activity? Evidence from the EU”