The effects of bilateral tax treaties on USFDI activity

被引：135
作者：
Blonigen, BA [1 ]
Davies, RB
机构：
[1] Univ Oregon, Dept Econ, Eugene, OR 97403 USA
[2] NBER, Eugene, OR 97403 USA
来源：
INTERNATIONAL TAX AND PUBLIC FINANCE | 2004年 / 11卷 / 05期
关键词：
foreign direct investment; tax treaties; multinational corporations;
D O I：
10.1023/B:ITAX.0000036693.32618.00
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by countries to negotiate and ratify these treaties. This paper estimates the impact of bilateral tax treaties using both U. S. inbound and outbound FDI over the period 1980-1999. Robust to a wide variety of alternative specifications, we find little evidence that bilateral tax treaties increase FDI activity, contrary to OECD-stated goals for such treaties.
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页码：601 / 622
页数：22
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