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What a difference does it make? Understanding the empirical literature on taxation and international capital flows
16 references·3 citing·36 second hop
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References

  • 1982International Production and the Multinational Enterprise.1,723 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2001Wheat From Chaff: Meta-Analysis As Quantitative Literature Review948 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 1996Taxes and the location of production: evidence from a panel of US multinationals630 cited
  • 1985Business Location Decisions in the United States: Estimates of the Effects of Unionization, Taxes, and Other Characteristics of States596 cited
  • 1999The location of foreign direct investment: an empirical analysis457 cited
  • 1993Altered States: Taxes and the Location of Foreign Direct Investment in America444 cited
  • 2003Foreign direct investment in a world of multiple taxes294 cited
  • 1982Tax Policy and Foreign Direct Investment in the United States191 cited
  • 2014Interstate Business Tax Differentials and New Firm Location: Evidence From Panel Data182 cited
  • 1996Tax Policy and the Activities of Multinational Corporations173 cited
  • 1989The Effects of Changes in Tax Laws on Corporate Reorganization Activity140 cited

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1988
THE EFFECTS OF TAXES AND RATES OF RETURN ON FOREIGN DIRECT INVESTMENT IN THE UNITED STATES
110 cited
  • 1997The link between tax rates and foreign direct investment107 cited
  • Cited by

    • 2012Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries84 cited
    • 2014Unobserved tax avoidance and the tax elasticity of FDI30 cited
    • 2016Tax attractiveness and the location of German-controlled subsidiaries24 cited