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

✍ Scribed by Weichenrieder, Alfons J.

Publisher: Springer
Year: 1996
Tongue: English
Weight: 897 KB
Volume: 3
Category: Article
ISSN: 0927-5940
DOI: 10.1007/bf00400148

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✦ Synopsis

The paper sets up a model of a multinational finn in which the home country uses a credit with deferral or an exemption system and the host country is a low-tax jurisdiction. In this model the impact of anti-tax-avoidance provisions onthe size and the growth of the foreign subsidiary is analyzed. Two main results emerge. First, antitax-avoidance provisions may lower the cost of capital of foreign fn'ms quite significantly. Second, in contrast to pwcious models with limited financial possibilities the paper shows that a tax induced growth dynamics is absent if there are some important tax constellations.

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