The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates

Merlo, Valeria, Nadine Riedel, Georg Wamser (2020) Review of International Economics 28.1, 35-61. [2014] Abstract This paper examines how restrictions on the tax deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so‐called thin‐capitalization rules (TCRs) to prevent MNCs from shifting their tax base to countries with lower taxContinue reading “The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates”

The effects of company taxation in EU accession countries on German FDI

Overesch, Michael and Georg Wamser (2010) Economics of Transition 18.3, 429–457. [2008] Abstract This article investigates how company taxation affects German foreign direct investment (FDI) in European Union (EU) accession countries. In 2004 and 2007, 10 former socialist eastern European countries joined the EU. Although the EU integration is associated with increasingly favourable investment conditions,Continue reading “The effects of company taxation in EU accession countries on German FDI”

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

Büttner, 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”