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Anti-tax-avoidance provisions and the size of foreign direct investment

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  • Alfons Weichenrieder
Abstract
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Suggested Citation

  • Alfons Weichenrieder, 1996. "Anti-tax-avoidance provisions and the size of foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 67-81, January.
  • Handle: RePEc:kap:itaxpf:v:3:y:1996:i:1:p:67-81
    DOI: 10.1007/BF00400148
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    References listed on IDEAS

    as
    1. repec:bla:scandj:v:98:y:1996:i:3:p:445-52 is not listed on IDEAS
    2. Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Journal of Public Economics, Elsevier, vol. 45(3), pages 271-300, August.
    3. James R. Hines & Eric M. Rice, 1994. "Fiscal Paradise: Foreign Tax Havens and American Business," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.
    4. Hines, James Jr., 1994. "Credit and deferral as international investment incentives," Journal of Public Economics, Elsevier, vol. 55(2), pages 323-347, October.
    5. Hugh J. Ault & David F. Bradford, 1990. "Taxing International Income: An Analysis of the US System and Its Economic Premises," NBER Chapters, in: Taxation in the Global Economy, pages 11-52, National Bureau of Economic Research, Inc.
    6. Gordon, Roger H, 1986. "Taxation of Investment and Savings in a World Economy," American Economic Review, American Economic Association, vol. 76(5), pages 1086-1102, December.
    7. Leechor, Chad & Mintz, Jack, 1993. "On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country," Journal of Public Economics, Elsevier, vol. 51(1), pages 75-96, May.
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