F 2012 - Causes and Consequences of FDI in Central and East European Countries and the Implications for Tax Coordination in the Enlarged Europe
Type Research Project
Duration Jan. 1, 2008 - Dec. 31, 2010
Tags
Press 'enter' for creating the tag- Leibrecht, Markus (Former researcher)
- Stockhammer, Engelbert-Richard (Former researcher)
- Wild, Michael (Former researcher)
Abstract (German)
Dieses Projekt besteht aus 3 Teilen: Sub-projekt 1 analysiert die Determinanten der Dividendenrepatriierung, unter anderem Maßnahmen der Steuerkoordinierung. Anhand eines formalen Modells werden die Voraussetzungen von Steuerwettbewerb im Sub-projekt 2 empirisch untersucht. Die Effekte von aktiven Direktinvestitionen auf die heimischen Investitionen werden in Sub-projekt 3 untersucht. Je nachdem, ob Direktinvestitionen heimische Investitionen substituieren oder ergänzen, wird die Akzeptanz von Steuerwettbewerb auf die Attrahierung von Direktinvestitionen in wichtigen Ursprungsländern fuer Direktinvestitionen eingeschätzt.
Abstract (English)
This project consists of three sub-projects. Sub-project 5a/1, analyzes the determinants of dividend repatriation policies including measures of tax coordination. By formally modelling the preconditions for tax competition sub-project 2 adds to the empirical evidence on tax competition. Examining empirically the effects of outward FDI on domestic investment of the source countries in sub-project 3 FDI either substituting or complementing domestic investment - should contribute evidence on the acceptability of tax competition for attracting FDI in the major European home countries.
Publications
Journal article
2012 | Leibrecht, Markus, Hochgatterer, Claudia. 2012. Tax competition as a cause of falling corporate income tax rates: A survey of empirical literature. DOI: 10.1111/j.1467-6419.2010.00656.x. Journal of Economic Surveys 26 (4): 616-648. | (Details) | |
2010 | Leibrecht, Markus, Bellak, Christian. 2010. Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intra-firm Cross-border Dividend Repatriation Policies by German Multinational Enterprises. Finanz-Archiv 66 (4): 350-383. | (Details) |
Paper presented at an academic conference or symposium
2009 | Leibrecht, Markus. 2009. Do dividend taxes determine the volume of repatriated dividends? Evidence from German multinational enterprises. AISSEC 2009, Perugia, Italien, 25.6-27.6.. | (Details) |
Working/discussion paper, preprint
2009 | Leibrecht, Markus, Bellak, Christian. 2009. Does the impact of employment protection legislation on FDI differ by the low-skill intensity of sectors? An empirical investigation. The Leverhulme Centre for Research on Globalisation and Economic Policy Research Papers 21/2009. | (Details) | |
Leibrecht, Markus, Hochgatterer, Claudia. 2009. Tax competition as a cause of falling corporate income taxes. Discussion Papers SFB International Tax Coordination No. 32, WU Vienna. | (Details) | ||
Leibrecht, Markus, Bellak, Christian, Wild, Michael. 2009. Does lowering dividend tax rates increase dividends repatriated? Evidence of intra-firm dividend repatriation policies by German Multinational Enterprises. Deutsche Bundesbank Diskussionspapier, Nr. 19/2009, Reihe 1. | (Details) |
Expertise
- Tax coordination