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

http://www.wu-wien.ac.at/usr/vw4/bellak/research.htm
  • Research Institute for International Taxation FI (Details)
  • Institute for Economic Policy and Industrial Economics IN (Details)

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  • 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