How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany



------- (2005): “State tax competition for foreign direct investment: a winnable
war?,”
Journal of International Economics, 67(2), 498-512.

de Mooij, R. A., and S. Ederveen (2003): “Taxation and foreign direct invest-
ment: a synthesis of empirical research,”
International Tax and Public Finance,
10(6), 673-693.

------- (2006): “What a difference does it make? Understanding the empirical
literature on taxation and international capital flows,”
EC European Economy
- Economic Papers 261
.

-------- (2009): “Corporate tax elasticities: a readers guide to empirical findings,”
Oxford Review of Economic Policy, forthcoming.

Devereux, M., and R. Griffith (1998): “Taxes and the location of production:
evidence from a panel of US multinationals,”
Journal of Public Economics,
68(3), 335-367.

Devereux, M., and R. G. Hubbard (2003): “Taxing multinationals,” Interna-
tional Tax and Public Finance
, 10(4), 469-487.

Egger, P. H., and J. H. Bergstrand (2007): “A knowledge-and-physical-
capital model of international trade, foreign direct investment, and foreign af-
filiate sales: developed countries,”
Journal of International Economics, 73(2),
278-308.

Egger, P. H., M. Pfaffermayr, S. Loretz, and H. Winner (2008): “Bi-
lateral effective tax rates and foreign direct investment,”
International Tax and
Public Finance
, forthcoming.

Egger, P. H., M. Pfaffermayr, and H. Winner (2005a): “Commodity tax-
ation in a ’linear’ world: a spatial panel data approach,”
Regional Science and
Urban Economics
, 35(5), 527-541.

------- (2005b): “An unbalanced spatial panel data approach to US state tax
competition,”
Economics Letters, 88(3), 329-335.

Grubert, H., and J. Mutti (2004): “Empirical asymmetries in foreign direct
investment and taxation,”
Journal of International Economics, 62(2), 337-358.

Haufler, A., and I. Wooton (1999): “Country size and tax competition for
foreign direct investment,”
Journal of Public Economics, 71(1), 121-139.

23



More intriguing information

1. Peer Reviewed, Open Access, Free
2. THE DIGITAL DIVIDE: COMPUTER USE, BASIC SKILLS AND EMPLOYMENT
3. The name is absent
4. The name is absent
5. Needing to be ‘in the know’: strategies of subordination used by 10-11 year old school boys
6. EU Preferential Partners in Search of New Policy Strategies for Agriculture: The Case of Citrus Sector in Trinidad and Tobago
7. Aktive Klienten - Aktive Politik? (Wie) Läßt sich dauerhafte Unabhängigkeit von Sozialhilfe erreichen? Ein Literaturbericht
8. From Aurora Borealis to Carpathians. Searching the Road to Regional and Rural Development
9. Special and Differential Treatment in the WTO Agricultural Negotiations
10. ¿Por qué se privatizan servicios en los municipios (pequeños)? Evidencia empírica sobre residuos sólidos y agua.