Replication data for: The Differential Effects of Bilateral Tax Treaties

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Project Citation:

Blonigen, Bruce A., Oldenski, Lindsay, and Sly, Nicholas. Replication data for: The Differential Effects of Bilateral Tax Treaties. Nashville, TN: American Economic Association [publisher], 2014. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114858V1

Project Description

Summary: Bilateral tax treaties (BTTs) are intended to promote foreign direct investment through double-taxation relief. Using BEA firm-level data, we find a positive effect of BTTs on FDI, which is larger for firms that use differentiated inputs. BTTs allow multinational firms to request assistance from treaty partners' governments if they have a grievance about how tax liabilities are determined. These provisions disproportionately benefit firms that use inputs for which an arm's-length price is difficult to observe, since allocation of earnings across countries is more complex. We find differential BTT effects for both sales by existing affiliates and entry of new affiliates.

Scope of Project

JEL Classification:
      F23 Multinational Firms; International Business
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H87 International Fiscal Issues; International Public Goods

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V1 [2019-10-13]

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