메뉴 건너뛰기




Volumn 11, Issue 5, 2004, Pages 601-622

The effects of bilateral tax treaties on U.S. FDI activity

Author keywords

Foreign direct investment; Multinational corporations; Tax treaties

Indexed keywords


EID: 6344255684     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1023/B:ITAX.0000036693.32618.00     Document Type: Article
Times cited : (175)

References (50)
  • 2
    • 22044452627 scopus 로고
    • The effects of U.S. tax policy on the income repatriation patterns of U.S. multinational corporations
    • Altshuler, R. and T. S. Newlon. (1991). "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations." NBER Discussion Paper, No. 571.
    • (1991) NBER Discussion Paper, No. 571. , vol.571
    • Altshuler, R.1    Newlon, T.S.2
  • 3
    • 0011266753 scopus 로고
    • Do repatriation taxes matter? evidence from the tax returns of U.S. multinationals
    • Martin Feldstein, James Hines, Jr. and R. Glenn Hubbard (eds.), Chicago University of Chicago Press
    • Altshuler, R., T. S. Newlon and W. Randolph. (1995). "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals." In Martin Feldstein, James Hines, Jr. and R. Glenn Hubbard (eds.), Effects of Taxation on Multinational Corporations. Chicago University of Chicago Press, pp. 253-272.
    • (1995) Effects of Taxation on Multinational Corporations , pp. 253-272
    • Altshuler, R.1    Newlon, T.S.2    Randolph, W.3
  • 4
    • 0041192856 scopus 로고
    • Taxing International income: An analysis of the U.S. system and its economic premises
    • Assaf Razin and Joel Slemrod (eds.), Chicago: University of Chicago Press
    • Ault, H. J. and D. F. Bradford. (1990). "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises." In Assaf Razin and Joel Slemrod (eds.), Taxation in the Global Economy. Chicago: University of Chicago Press, pp. 11-46.
    • (1990) Taxation in the Global Economy , pp. 11-46
    • Ault, H.J.1    Bradford, D.F.2
  • 5
    • 84860961352 scopus 로고    scopus 로고
    • Bali Online Corporation. (1999). http://www.indo.com.
    • (1999)
  • 6
    • 0029913994 scopus 로고    scopus 로고
    • International measures of schooling years and schooling quality
    • Barro, R. and J. W. Lee. (1996). "International Measures of Schooling Years and Schooling Quality." American Economic Review. Papers and Proceedings 86, 218-223.
    • (1996) American Economic Review. Papers and Proceedings , vol.86 , pp. 218-223
    • Barro, R.1    Lee, J.W.2
  • 7
    • 6344249813 scopus 로고    scopus 로고
    • The effects of bilateral tax treaties on U.S. FDI activity
    • Blonigen, B. A. and R. B. Davies. (2000). "The Effects of Bilateral Tax Treaties on U.S. FDI Activity." NBER Working Paper, No. 7929.
    • (2000) NBER Working Paper, No. 7929 , vol.7929
    • Blonigen, B.A.1    Davies, R.B.2
  • 8
    • 2942750339 scopus 로고    scopus 로고
    • Estimating the knowledge-capital model of the multinational enterprise: Comment
    • Blonigen, B. A., R. B. Davies and K. Head. (2003). "Estimating the Knowledge-Capital Model of the Multinational Enterprise: Comment," American Economic Review 93, 980-994.
    • (2003) American Economic Review , vol.93 , pp. 980-994
    • Blonigen, B.A.1    Davies, R.B.2    Head, K.3
  • 9
    • 0000198140 scopus 로고
    • Strategic behaviour and the rules for international taxation of capital
    • Bond, E. and L. Samuelson. (1989). "Strategic Behaviour and the Rules for International Taxation of Capital." Economic Journal 99, 1099-1111.
    • (1989) Economic Journal , vol.99 , pp. 1099-1111
    • Bond, E.1    Samuelson, L.2
  • 10
    • 0031401502 scopus 로고    scopus 로고
    • An empirical assessment of the proximity-concentration trade-off between multinational sales and trade
    • Brainard, S. L. (1997). "An Empirical Assessment of the Proximity-Concentration Trade-off Between Multinational Sales and Trade," American Economic Review 87, 520-544.
    • (1997) American Economic Review , vol.87 , pp. 520-544
    • Brainard, S.L.1
  • 11
    • 0346408316 scopus 로고    scopus 로고
    • Washington, D.C.: Bureau of Economic Analysis International Data
    • Bureau of Economic Analysis. (1998). Detailed Annual Balance of Payments and Position Estimates. Washington, D.C.: Bureau of Economic Analysis International Data.
    • (1998) Detailed Annual Balance of Payments and Position Estimates
  • 12
    • 0000160650 scopus 로고    scopus 로고
    • Estimating the knowledge-capital model of the multinational enterprise
    • 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.
    • (2001) American Economic Review , vol.91 , pp. 693-708
    • Carr, D.1    Markusen, J.R.2    Maskus, K.E.3
  • 15
    • 0348163800 scopus 로고    scopus 로고
    • Asymmetric FDI and tax treaty bargaining. Theory and evidence
    • Chisik, R. and R. B. Davies. (2004). "Asymmetric FDI and Tax Treaty Bargaining. Theory and Evidence," Journal of Public Economics 88, 1119-1148.
    • (2004) Journal of Public Economics , vol.88 , pp. 1119-1148
    • Chisik, R.1    Davies, R.B.2
  • 16
    • 1642275141 scopus 로고    scopus 로고
    • Gradualism in tax treaties with irreversible foreign direct investment
    • (forthcoming).
    • Chisik, R. and R. B. Davies. (forthcoming). "Gradualism in Tax Treaties with Irreversible Foreign Direct Investment," International Economic Review.
    • International Economic Review
    • Chisik, R.1    Davies, R.B.2
  • 18
    • 0346408317 scopus 로고    scopus 로고
    • The OECD model tax treaty: Tax competition and two-way capital flows
    • Davies, R. B. (2003). "The OECD Model Tax Treaty: Tax Competition and Two-Way Capital Flows." International Economic Review 44, 725-753.
    • (2003) International Economic Review , vol.44 , pp. 725-753
    • Davies, R.B.1
  • 24
    • 6344246882 scopus 로고
    • Tax treaties: Concepts, objectives and types
    • Bulletin
    • Gravelle, P. (1988). "Tax Treaties: Concepts, Objectives and Types," International Bureau of Fiscal Documentation Bulletin 522, 522-526.
    • (1988) International Bureau of Fiscal Documentation , vol.522 , pp. 522-526
    • Gravelle, P.1
  • 25
    • 0000910030 scopus 로고
    • Taxes, tariffs and transfer pricing in multinational corporate decision making
    • Grubert, H. and J. Mutti. (1991). "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making," Review of Economics and Statistics 73, 285-293.
    • (1991) Review of Economics and Statistics , vol.73 , pp. 285-293
    • Grubert, H.1    Mutti, J.2
  • 26
    • 6044270021 scopus 로고    scopus 로고
    • Do Bilateral Investment Treaties Attract Foreign Direct Investment? a Bit . . . and They Could Bite
    • Hallward-Dreimeier, M. (2003). "Do Bilateral Investment Treaties Attract Foreign Direct Investment? A Bit . . . and They Could Bite," World Bank Working Paper, No. 3121.
    • (2003) World Bank Working Paper, No. 3121. , vol.3121
    • Hallward-Dreimeier, M.1
  • 27
    • 0000324362 scopus 로고
    • Strategic aspects of taxation on foreign investment income
    • Hamada, K. (1966). "Strategic Aspects of Taxation on Foreign Investment Income," Quarterly Journal of Economics 80, 361-375.
    • (1966) Quarterly Journal of Economics , vol.80 , pp. 361-375
    • Hamada, K.1
  • 28
    • 0001265749 scopus 로고
    • Tax policy and foreign direct investment
    • Hartman, D. (1985). "Tax Policy and Foreign Direct Investment," Journal of Public Economics 26, 107-121.
    • (1985) Journal of Public Economics , vol.26 , pp. 107-121
    • Hartman, D.1
  • 29
    • 0040831815 scopus 로고
    • Taxation and U.S. Multinational InvestmentLawrence Summers (ed.)
    • Boston: MIT Press
    • Hines, J. R. Jr. (1988). "Taxation and U.S. Multinational Investment." In Lawrence Summers (ed.), Tax Policy and the Economy, vol. 2. Boston: MIT Press, pp. 33-61.
    • (1988) Tax Policy and the Economy , vol.2 , pp. 33-61
    • Hines Jr., J.R.1
  • 30
    • 84930092137 scopus 로고
    • Credit and Deferral as International Investment Incentives
    • Hines, J. R. Jr. (1992). "Credit and Deferral as International Investment Incentives," NBER Working Paper, No. 4191.
    • (1992) NBER Working Paper , vol.4191
    • Hines Jr., J.R.1
  • 32
    • 0001513011 scopus 로고
    • Corporate income tax competition, double taxation treaties, and foreign direct investment
    • Janeba, E. (1995). "Corporate Income Tax Competition, Double Taxation Treaties, and Foreign Direct Investment," Journal of Public Economics 56, 311-325.
    • (1995) Journal of Public Economics , vol.56 , pp. 311-325
    • Janeba, E.1
  • 33
    • 0030170719 scopus 로고    scopus 로고
    • Foreign direct investment under oligopoly: Profit shifting or profit capturing?
    • Janeba, E. (1996). "Foreign Direct Investment Under Oligopoly: Profit Shifting or Profit Capturing?" Journal of Public Economics 60, 423-445.
    • (1996) Journal of Public Economics , vol.60 , pp. 423-445
    • Janeba, E.1
  • 34
    • 6344251958 scopus 로고    scopus 로고
    • International tax developments and double taxation agreements in australia
    • Richard Vann (ed.), Paris: OECD Committee on Fiscal Affairs
    • Jones, B. (1996). "International Tax Developments and Double Taxation Agreements in Australia." In Richard Vann (ed.), Tax Treaties: Linkages Between OECD Member Countries and Dynamic Non-Member-Economies. Paris: OECD Committee on Fiscal Affairs, pp. 19-26.
    • (1996) Tax Treaties: Linkages between OECD Member Countries and Dynamic Non-Member-Economies , pp. 19-26
    • Jones, B.1
  • 36
    • 0011135350 scopus 로고    scopus 로고
    • Multinational firms: Reconciling theory and evidence
    • Magnus Blomstrom and Linda S. Goldberg (eds.), Chicago, IL: University of Chicago Press for National Bureau of Economic Research
    • Markusen, J. R. and K. E. Maskus. (2001). "Multinational Firms: Reconciling Theory and Evidence." In Magnus Blomstrom and Linda S. Goldberg (eds.), Topics in Empirical International Economics: A Festschrift in Honor of Robert E. Lipsey. Chicago, IL: University of Chicago Press for National Bureau of Economic Research, pp. 71-97.
    • (2001) Topics in Empirical International Economics: A Festschrift in Honor of Robert E. Lipsey , pp. 71-97
    • Markusen, J.R.1    Maskus, K.E.2
  • 37
    • 0036839824 scopus 로고    scopus 로고
    • Discriminating among alternative theories of the multinational enterprise
    • Markusen, J. R. and K. E. Maskus. (2002). "Discriminating Among Alternative Theories of the Multinational Enterprise," Review of International Economics 10, 694-707.
    • (2002) Review of International Economics , vol.10 , pp. 694-707
    • Markusen, J.R.1    Maskus, K.E.2
  • 38
    • 22044446459 scopus 로고    scopus 로고
    • The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes
    • Mutti, J. and H. Grubert. (1996). "The Significance of International Tax Rules for Sourcing Income: the Relationship Between Income Taxes and Trade Taxes," NBER Working Paper, No. 5526.
    • (1996) NBER Working Paper , vol.5526
    • Mutti, J.1    Grubert, H.2
  • 39
    • 22044439949 scopus 로고
    • Paris: OECD Committee on Fiscal Affairs. Organization for Economic Cooperation and Development. (1994)
    • Organization for Economic Cooperation and Development. (1989). Explanatory Report on the Convention on Mutual Administrative Assistance in Tax Matters. Paris: OECD Committee on Fiscal Affairs. Organization for Economic Cooperation and Development. (1994).
    • (1989) Explanatory Report on the Convention on Mutual Administrative Assistance in Tax Matters
  • 40
    • 22044441273 scopus 로고    scopus 로고
    • Paris: OECD Committee on Fiscal Affairs
    • Organization for Economic Cooperation and Development. (1997). Model Tax Convention on Income and on Capital. Paris: OECD Committee on Fiscal Affairs.
    • (1997) Model Tax Convention on Income and on Capital
  • 42
    • 0000558634 scopus 로고
    • International factor movement and the national advantage
    • Ramaswami, V. K. (1968). "International Factor Movement and the National Advantage," Economica 35, 309-310.
    • (1968) Economica , vol.35 , pp. 309-310
    • Ramaswami, V.K.1
  • 43
    • 0000619128 scopus 로고
    • Tests for specification errors in classical linear least squares regression analysis
    • Series B
    • Ramsey, J. B. (1969). "Tests for Specification Errors in Classical Linear Least Squares Regression Analysis," Journal of the Royal Statistical Society Series B 31, 350-371.
    • (1969) Journal of the Royal Statistical Society , vol.31 , pp. 350-371
    • Ramsey, J.B.1
  • 45
    • 0000898845 scopus 로고
    • An analysis of variance test for normality (complete samples)
    • Shapiro, S. S. and M. B. Wilk. (1965). "An Analysis of Variance Test for Normality (Complete Samples)," Biometrika 52, 591-611.
    • (1965) Biometrika , vol.52 , pp. 591-611
    • Shapiro, S.S.1    Wilk, M.B.2
  • 46
    • 0011263592 scopus 로고
    • Taxation and the birth of foreign subsidiaries
    • Horst Heber and Ngo V. Long (eds.), Ann Arbor: University of Michigan Press
    • Sinn, H.-W. (1993). "Taxation and the Birth of Foreign Subsidiaries." In Horst Heber and Ngo V. Long (eds.), Trade, Welfare, and Economic Policies, Essays in Honor of Murray C. Kemp. Ann Arbor: University of Michigan Press, pp. 325-352.
    • (1993) Trade, Welfare, and Economic Policies, Essays in Honor of Murray C. Kemp , pp. 325-352
    • Sinn, H.-W.1
  • 47
    • 0000092786 scopus 로고
    • The penn-world table (mark 5): An expanded set of international comparisons, 1950-1988
    • Summers, R. and A. Heston. (1991). "The Penn-World Table (Mark 5): An Expanded Set of International Comparisons, 1950-1988," Quarterly Journal of Economics 106, 327-368.
    • (1991) Quarterly Journal of Economics , vol.106 , pp. 327-368
    • Summers, R.1    Heston, A.2
  • 48
    • 84860970149 scopus 로고    scopus 로고
    • (accessed June 2002)
    • Tax.com. (2002). "Worldwide Tax Treaties." Available at http://www/tax.com (accessed June 2002).
    • (2002) Worldwide Tax Treaties
  • 50
    • 22044438625 scopus 로고
    • The united states perspective
    • International Fiscal Association
    • White, F. (1991). "The United States Perspective," Tax Treaties and Local Taxes, International Fiscal Association, 16, 15-24.
    • (1991) Tax Treaties and Local Taxes , vol.16 , pp. 15-24
    • White, F.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.