Corporate Taxation and Multinational Activity



Table Al: Descriptive statistics

Variable

Obserx

Real outward FDI stock (in Tsd. 2000 US$)

21

Host country statutory corporate tax rate

21

Parent country statutory corporate tax rate

21

Host country depreciation allowances (present value)

21

Parent country depreciation allowances (present value)

21

Host country withholding tax rate

21

Host country real GDP (in Billions 2000 US$)

21

Parent country real GDP (in Billions 2000 US$)

21

Host country real GDP per capita

21

Parent country real GDP per capita

21

Host country secondary school enrollment

21

Parent country secondary school enrollment

21

Host country tertiary school enrollment

21

Parent country tertiary school enrollment

21

Host country capital stock per worker (in Tsd. US$)

17

Parent country capital stock per worker (in Tsd. US$)

17

Bilateral distance

21

rations

Mean

Standard
deviation

Minimum

Maximum

95

8.893

23.487

0.000

301.313

95

0.345

0.088

0.100

0.564

95

0.353

0.078

0.180

0.564

95

0.555

0.041

0.382

0.694

95

0.558

0.038

0.433

0.694

95

0.056

0.063

0.000

0.300

95

1180.000

2210.000

12.700

9820.000

95

1410.000

2470.000

7.250

9820.000

95

22069.850

8702.759

3799.710

45205.650

95

23739.240

8461.111

3799.710

45205.650

95

113.284

19.987

72.000

178.152

95

112.321

18.333

82.542

178.152

95

53.815

14.729

7.100

87.200

95

54.562

15.458

9.287

87.200

30

77.171

30.745

7.224

162.531

97

71.752

28.905

7.224

162.531

95

2566.883

2856.513

98.202

11241.860



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