Statutory Corporate Tax Rates and Double-Taxation Treaties as Determinants of Multinational Firm Activity
Bibliographic Data
| ID | 24038947 |
|---|---|
| Authors | Peter Egger (0000-0002-0546-1207), Valeria Merlo (0000-0003-3276-2184) |
| Year | 2011 |
| Volume | 67 |
| Issue | 2 |
| Pages | 145-170 |
| Publication date | 2011-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | FinanzArchiv (JOURNAL) |
| Journal identifiers | ISSN: 0015-2218 • E-ISSN: 1614-0974 |
| Publisher | Mohr Siebeck (PUBLISHER) |
| DOI | 10.1628/001522111x588754 |
| OpenAlex | W2036240049 |
| Language | EN |
| Citations received | 1 |
| References cited | 4 |
This paper analyzes the influence of statutory corporate tax rates on profits and of double-taxation treaties (DTTs) on multinational firm (MNE) activity at the micro level. It provides an assessment of the effects of these profit tax instruments on the extensive and the intensive margin of activity. In particular, we estimate two-part quasi-maximum-likelihood models using panel data on the foreign activity of German MNEs in the decade 1996-2005 and find that statutory tax rates affect MNE activity negatively both at the extensive and at the intensive margin of investment, while DTTs primarily induce a positive effect at the extensive margin.
Business · Corporate Tax · Double taxation · Economics · International economics · International taxation · Monetary economics · Multinational corporation · Political science · Public economics · Statutory law · Tax avoidance · Tax reform · Accounting · Corporate Taxation and Avoidance · Finance · Law · Taxation and Compliance Studies · Taxation and Legal Issues
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,2 |
| Citation span | 2021 - 2021 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |