Carr, D., J.R. Markusen, and K.E. Maskus, 2001. Estimating the knowledge-
capital model of the multinational enterprise, American Economic Review
91, 693-708.
Carstensen, K. and F. Toubal, 2004. Foreign direct investment in Central and
Eastern European countries: a dynamic panel analysis, Journal of Com-
parative Economics 32, 3-22.
Clark, S.W., 2000. Tax incentives for foreign direct investment: Empirical evi-
dence on effects and alternative policy options, Canadian Tax Journal 48,
1139-1180.
Coughlin, C.C., J.V. Terza, and V. Arromdee, 1991. State characteristics and
the location of foreign direct investment within the United States, Review
of Economics and Statistics 68, 675-683.
Cummins, J.G. and R.G. Hubbard, 1995. The tax sensitivity of foreign direct
investment: Empirical evidence from firm level panel data, in M. Feldstein
(ed.), The Effects of Taxation on Multinational Corporations, Chicago:
Chicago University Press.
Davies, R.B., 2003. The OECD model tax treaty: Tax competition and two-
way capital flows, International Economic Review 44, 725-753.
Davies, R.B., 2004. Tax treaties and foreign direct investment: Potential versus
performance, International Tax and Public Finance 11, 775-802.
de Mooij, R.A. and S. Ederveen, 2003. Taxation and foreign direct investment:
a synthesis of empirical research, International Tax and Public Finance 10,
673-693.
Desai, M.A., F.C. Foley, and J.R. Hines, 2005. The demand for tax haven op-
erations, Journal of Public Economics, forthcoming.
Devereux, M.P., 2006. The impact of taxation on the location of capital, firms
and profit: A survey of empirical evidence, unpublished manuscript, Uni-
versity of Warwick.
Devereux, M.P. and H. Freeman, 1995. The impact of tax on foreign direct
investment: Emprical evidence and the implications for tax integration
schemes, International Tax and Public Finance 2, 85-106.
Devereux, M.P. and R. Griffith, 1998. Taxes and the location of production:
evidence from a panel of US multinationals, Journal of Public Economics
68, 335-367.
Devereux, M.P. and R. Griffith, 1999. The taxation of discrete investment
choices, IFS Working Paper No. W98/16, London: Institute for Fiscal
Studies.
Devereux, M.P. and R. Griffith, 2003. Evaluating tax policy for location deci-
sions, International Tax and Public Finance 10, 107-126.
31