Replication data for: The Differential Effects of Bilateral Tax Treaties
Principal Investigator(s): View help for Principal Investigator(s) Bruce A. Blonigen; Lindsay Oldenski; Nicholas Sly
Version: View help for Version V1
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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:
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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:
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F23 Multinational Firms; International Business
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H87 International Fiscal Issues; International Public Goods
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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