Does corporate taxation deter multinationals?: evidence from a historic event in Ireland
We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation affects foreign direct investment at the extensive and intensive margin. To this end we construct exhaustive sectoral and plant level panel data and use difference-in-differences st...
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| Hauptverfasser: | , |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Kiel
Kiel Inst. for the World Economy
2014
|
| Schriftenreihe: | Kiel working paper
1960 |
| Online-Zugang: | Volltext https://www.ifw-members.ifw-kiel.de//reference_catalog/lookupObject?uuid=2bf735f5b2b8e99158f70bdefc7cce4f |
| Zusammenfassung: | We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation affects foreign direct investment at the extensive and intensive margin. To this end we construct exhaustive sectoral and plant level panel data and use difference-in-differences strategies. Our results do not provide strong evidence that the increase in corporate tax rates for exporters did affect the entry or exit of plants from the US or UK in Ireland. Entry rates of German firms seem to be negatively affected, however. At the intensive margin there is evidence that foreign plants in Ireland reduce the size of their operations in response to the tax change. |
| Format: | . - Acrobat Reader |
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| spelling | Görg, Holger 1970- Verfasser (DE-588)136676103 aut Does corporate taxation deter multinationals? evidence from a historic event in Ireland Holger Görg ; Eric Strobl Kiel Kiel Inst. for the World Economy 2014 txt rdacontent c rdamedia cr rdacarrier Kiel working paper 1960 We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation affects foreign direct investment at the extensive and intensive margin. To this end we construct exhaustive sectoral and plant level panel data and use difference-in-differences strategies. Our results do not provide strong evidence that the increase in corporate tax rates for exporters did affect the entry or exit of plants from the US or UK in Ireland. Entry rates of German firms seem to be negatively affected, however. At the intensive margin there is evidence that foreign plants in Ireland reduce the size of their operations in response to the tax change. Online-Ausgabe Online-Ressource (23 S.) . - Acrobat Reader Strobl, Eric 1969- Verfasser (DE-588)124794394 aut Reproduktion von Görg, Holger, 1970- Does corporate taxation deter multinationals? 2014 Kiel working paper 1960 (DE-604)BV019703993 1960 https://www.ifw-members.ifw-kiel.de/publications/does-corporate-taxation-deter-multinationals-evidence-from-a-historic-event-in-ireland/KWP_1960.pdf kostenfrei Volltext https://www.ifw-members.ifw-kiel.de//reference_catalog/lookupObject?uuid=2bf735f5b2b8e99158f70bdefc7cce4f |
| spellingShingle | Görg, Holger 1970- Strobl, Eric 1969- Does corporate taxation deter multinationals? evidence from a historic event in Ireland Kiel working paper |
| title | Does corporate taxation deter multinationals? evidence from a historic event in Ireland |
| title_auth | Does corporate taxation deter multinationals? evidence from a historic event in Ireland |
| title_exact_search | Does corporate taxation deter multinationals? evidence from a historic event in Ireland |
| title_full | Does corporate taxation deter multinationals? evidence from a historic event in Ireland Holger Görg ; Eric Strobl |
| title_fullStr | Does corporate taxation deter multinationals? evidence from a historic event in Ireland Holger Görg ; Eric Strobl |
| title_full_unstemmed | Does corporate taxation deter multinationals? evidence from a historic event in Ireland Holger Görg ; Eric Strobl |
| title_short | Does corporate taxation deter multinationals? |
| title_sort | does corporate taxation deter multinationals evidence from a historic event in ireland |
| title_sub | evidence from a historic event in Ireland |
| url | https://www.ifw-members.ifw-kiel.de/publications/does-corporate-taxation-deter-multinationals-evidence-from-a-historic-event-in-ireland/KWP_1960.pdf https://www.ifw-members.ifw-kiel.de//reference_catalog/lookupObject?uuid=2bf735f5b2b8e99158f70bdefc7cce4f |
| volume_link | (DE-604)BV019703993 |
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