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Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies
https://doi.org/10.20561/00037904
https://doi.org/10.20561/000379043d248a6f-dd1e-425f-a5a4-ed2a4f64e8fe
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文 (263.8 kB)
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| Item type | アジ研テクニカルレポート / IDE Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2010-12-08 | |||||
| タイトル | ||||||
| タイトル | Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||
| 資源タイプ | technical report | |||||
| ID登録 | ||||||
| ID登録 | 10.20561/00037904 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
Watanabe, Yuichi
× Watanabe, Yuichi |
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| 著者別名 | ||||||
| 渡辺, 雄一 | ||||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper concerns the measurement of the impact of tax differentials across countries on inflow of Foreign Direct Investment (FDI) by using comprehensive data on the foreign operations of U.S. multinational corporations that has been collected by the Bureau of Economic Analysis (BEA), the U.S. Department of Commerce. In particular, this research focuses on examining: (1) how responsive FDI locations are to tax differentials across countries, (2) how different the tax effect on FDI inflow is between developed and developing countries, and (3) whether investment location decisions have become more or less sensitive to tax differences between countries over time ranging from the late 1990s to the early 2000s. Estimation results suggest that high rates of corporate income taxation are associated with reduced foreign assets of U.S. multinational firms in all industries by decreasing the return to foreign asset investment. Further, foreign assets of U.S. multinationals in all industries have become more responsive to non-income tax differentials across countries than to income tax differences from 1999 to 2004. Empirical estimates also indicate that foreign investment by American firms is associated with higher tax sensitivity more in developed countries than in those that are developing. | |||||
| 権利 | ||||||
| 権利情報 | Copyrights 日本貿易振興機構（ジェトロ）アジア経済研究所 / Institute of Developing Economies, Japan External Trade Organization (IDE-JETRO) http://www.ide.go.jp | |||||
| 収録情報 |
IDE Discussion Paper en : IDE Discussion Paper 巻 263, 発行日 2010-12 |
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| 出版者 | ||||||
| 出版者 | Institute of Developing Economies (IDE-JETRO) | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 日本十進分類法 | ||||||
| 主題Scheme | NDC | |||||
| 主題 | 338.92 | |||||
| JEL分類 | ||||||
| 主題Scheme | Other | |||||
| 主題 | JEL:F21 - International Investment; | |||||
| JEL分類 | ||||||
| 主題Scheme | Other | |||||
| 主題 | JEL:F23 - Multinational Firms; International Business | |||||
| JEL分類 | ||||||
| 主題Scheme | Other | |||||
| 主題 | JEL:H25 - Business Taxes and Subsidies | |||||
| 地域/国名 | ||||||
| 位置情報（自由記述） | 発展途上国 | |||||
| 地域/国名 | ||||||
| 位置情報（自由記述） | 先進国 | |||||
| 地域/国名 | ||||||
| 位置情報（自由記述） | 世界、その他 | |||||
| 地域/国名 | ||||||
| 位置情報（自由記述） | アメリカ合衆国 | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | Developing countries | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | United States | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | Foreign investments | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | International business enterprises | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | Taxation | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | Tax differentials | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | FDI inflow | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | Developed/Developing countries | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | Income/Non-income taxation | |||||
| キーワード(LSH) | ||||||
| 主題Scheme | Other | |||||
| 主題 | Developed countries | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| DIG_NO | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | IDP000263_001 | |||||
