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Asymmetric FDI and tax-treaty bargaining: theory and evidence
15 references·16 citing·41 second hop
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this work references cited by second hop

References

  • 1991The Penn World Table (Mark 5): An Expanded Set of International Comparisons, 1950-19883,427 cited
  • 1992Game theory: analysis of conflict3,325 cited
  • 1953Two-Person Cooperative Games3,219 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1993An Empirical Assessment of the Proximity-Concentration Tradeoff between Multinational Sales and Trade1,647 cited
  • 2001Estimating The Knowledge-Capital Model of the Multinational Enterprise827 cited
  • 2001Using the gravity equation to differentiate among alternative theories of trade819 cited
  • 1999Infrastructure, transport costs and trade495 cited
  • 1985Tax policy and foreign direct investment372 cited
  • 1993A new database on human capital stock : sources, methodology and results339 cited
  • 2004The Effects of Bilateral Tax Treaties on U.S. FDI Activity237 cited
  • 2001The Taxing Task of Taxing Transnationals235 cited
  • 1998Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings202 cited
  • 1995Corporate income tax competition, double taxation treaties, and foreign direct investment175 cited
  • 2003The Effects of Bilateral Tax Treaties on U.S. FDI Activity

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140 cited

Cited by

  • 2009Do Bilateral Investment Treaties Attract FDI? Only a Bit … and They Could Bite180 cited
  • 2009New Institutional Economics and FDI Location in Central and Eastern Europe178 cited
  • 2007Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries?153 cited
  • 2009Bilateral Investment Treaties and Foreign Direct Investment: Correlation Versus Causation146 cited
  • 2009The Effect of Treaties on Foreign Direct Investment134 cited
  • 2009Bilateral Investment Treaties and Foreign Direct Investment: A Political Analysis126 cited
  • 2006The impact of endogenous tax treaties on foreign direct investment: theory and evidence125 cited
  • 2014The Differential Effects of Bilateral Tax Treaties102 cited
  • 2010Reevaluating the role of trade agreements: Does investment globalization make the WTO obsolete?90 cited
  • 2016Coercion in international tax cooperation: identifying the prerequisites for sanction threats by a great power86 cited
  • 2009Do BITs Really Work? Revisiting the Empirical Link Between Investment Treaties and Foreign Direct Investment76 cited
  • 2011Fighting multiple tax havens75 cited
  • 2018When Do Developing Countries Negotiate Away Their Corporate Tax Base?71 cited
  • 2010Bilateralism or multilateralism? The political economy of avoiding international double taxation70 cited
  • 2018Optimal tax routing: network analysis of FDI diversion68 cited
  • 2018Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards64 cited