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

Head, C. K., and T. Mayer (2004): “Market potential and the location of
Japanese investment in Europe,” Review of Economics and Statistics, 86(4),
959-972.

Hines Jr., J. R. (1996): “Altered states: taxes and the location of foreign direct
investment in America,” American Economic Review, 86(5), 1076-1094.

Huizinga, H., and G. Nicodeme (2006): “Foreign ownership and corporate
income taxation: an empirical evaluation,” European Economic Review, 50(5),
1223-1244.

Huizinga, H., and S. B. Nielsen (1997): “Capital income and profit taxation
with foreign ownership of firms,” Journal of International Economics, 42(1),
149-165.

Janeba, E. (1995): “Corporate income tax competition, double taxation treaties,
and foreign direct investment,” Journal of Public Economics, 56(2), 311-325.

Lipponer, A. (2008): “Microdatabase direct investment - MiDi. A brief
guide,” Deutsche Bundesbank Technical Documentation, Frankfurt. Download:
http://www.bundesbank.de/download/vfz/fdi/vfz_mikrodaten_guide.pdf.

List, J. A. (2001): “US county-level determinants of inbound FDI: evidence
from a two-step modified count data model,” International Journal of Industrial
Organization, 19(6), 953-973.

Ludema, R., and I. Wooton (2000): “Economic geography and the fiscal effects
of regional integration,” Journal of International Economics, 52(2), 331-357.

Markusen, J. R. (2002): Multinational firms and the theory of international
trade. MIT Press, Cambridge.

Markusen, J. R., and K. E. Maskus (2002): “Discriminating among alter-
native theories of the multinational enterprise,” Review of International Eco-
nomics, 10(4), 694-707.

Mullahy, J. (1997): “Instrumental variable estimation of Poisson regression
models: applications to models of cigarette smoking behavior,” Review of Eco-
nomics and Statistics, 79(4), 586-593.

Overesch, M., and G. Wamser (2008): “Who cares about corporate taxation?
Asymmetric tax effects on outbound FDI,” Ifo Working Paper No. 59, Munich.

24

<<   22   23   24   25   26   27   28   >>

More intriguing information