| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A Median Voter Theorem for Postelection Politics |
0 |
0 |
0 |
114 |
0 |
0 |
2 |
546 |
| A Median Voter Theorem for Postelection Politics |
0 |
0 |
1 |
203 |
1 |
5 |
19 |
1,543 |
| A Neglected Interdependency in Liability Theory |
0 |
0 |
0 |
43 |
0 |
0 |
1 |
301 |
| A Neglected Interdependency in Liability Theory |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
13 |
| A New Measure of Foreign Rule Based on Genetic Distance |
0 |
0 |
0 |
26 |
0 |
0 |
1 |
54 |
| A median voter theorem for postelection politics |
0 |
0 |
0 |
58 |
1 |
1 |
1 |
389 |
| Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections |
0 |
0 |
0 |
123 |
1 |
2 |
3 |
820 |
| Bilateral Accidents with Intrinsically Interdependent Costs of Precaution |
0 |
0 |
0 |
97 |
2 |
3 |
6 |
525 |
| Collective Bargaining and Police Misconduct: Evidence from Florida |
0 |
0 |
0 |
30 |
0 |
0 |
3 |
111 |
| Corporate Tax Avoidance and Firm Value |
1 |
7 |
12 |
652 |
5 |
14 |
38 |
2,081 |
| Corporate Tax Avoidance and High Powered Incentives |
1 |
1 |
2 |
439 |
7 |
9 |
21 |
1,492 |
| Corporate Tax Avoidance and High Powered Incentives |
0 |
0 |
0 |
163 |
3 |
4 |
10 |
880 |
| Corporate Tax Avoidance and High Powered Incentives |
0 |
0 |
2 |
399 |
0 |
0 |
8 |
1,376 |
| Cross-Border Tax Evasion under a Unilateral FATCA Regime |
0 |
0 |
1 |
61 |
1 |
1 |
2 |
208 |
| Dividend Taxes and International Portfolio Choice |
0 |
0 |
0 |
77 |
2 |
2 |
3 |
327 |
| Do Multinational Firms Use Tax Havens to the Detriment of Other Countries? |
0 |
0 |
2 |
32 |
1 |
2 |
8 |
140 |
| Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals |
1 |
1 |
2 |
105 |
2 |
2 |
4 |
268 |
| Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals |
0 |
0 |
1 |
85 |
1 |
1 |
4 |
199 |
| Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals |
0 |
0 |
1 |
24 |
0 |
1 |
3 |
112 |
| Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b) |
0 |
0 |
0 |
11 |
2 |
2 |
2 |
56 |
| Imputing Unreported Hate Crimes Using Google Search Data |
0 |
0 |
18 |
18 |
2 |
3 |
12 |
13 |
| Interest Deductions in a Multijurisdictional World |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
68 |
| Introduction to the special issue on Taxation in a Global Economy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19 |
| Investable Tax Credits: The Case of the Low Income Housing Tax Credit |
0 |
0 |
0 |
57 |
0 |
1 |
2 |
220 |
| Legislative Bargaining and Incremental Budgeting |
0 |
0 |
2 |
465 |
0 |
0 |
3 |
2,604 |
| Overview of the Characteristics of Tax Haven |
1 |
1 |
4 |
34 |
3 |
4 |
14 |
37 |
| Penalty Enhancement for Hate Crimes: An Economic Analysis |
0 |
0 |
3 |
374 |
0 |
0 |
5 |
1,894 |
| Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure |
0 |
0 |
1 |
27 |
0 |
0 |
6 |
354 |
| Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence |
0 |
0 |
1 |
191 |
0 |
1 |
3 |
1,098 |
| Racial Restrictions on Voting: Evidence from a New Pan-Anglophone Dataset, 1730-2000 |
0 |
0 |
5 |
5 |
1 |
1 |
16 |
16 |
| Ricardo on the Relationship Between Pricing and Distribution: A survey of the secondary literature |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
13 |
| Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence |
0 |
0 |
0 |
27 |
0 |
0 |
0 |
216 |
| Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence |
0 |
0 |
0 |
318 |
0 |
1 |
3 |
3,911 |
| Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints |
0 |
0 |
0 |
31 |
0 |
2 |
3 |
57 |
| Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit |
0 |
0 |
0 |
14 |
1 |
1 |
3 |
59 |
| Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit |
0 |
0 |
0 |
75 |
0 |
0 |
1 |
321 |
| Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms |
0 |
0 |
2 |
37 |
0 |
0 |
6 |
116 |
| Taxation and the Evolution of Aggregate Corporate Ownership Concentration |
0 |
0 |
0 |
89 |
0 |
0 |
1 |
510 |
| Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends |
0 |
0 |
0 |
29 |
0 |
1 |
4 |
218 |
| Taxes, Institutions and Foreign Diversification Opportunities |
0 |
0 |
0 |
51 |
1 |
4 |
4 |
241 |
| Taxes, Institutions and Foreign Diversification Opportunities |
0 |
0 |
0 |
39 |
0 |
0 |
1 |
193 |
| The Congressional Budget Process and the Aggregate Level of Spending |
0 |
0 |
0 |
186 |
0 |
0 |
1 |
934 |
| The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence |
0 |
0 |
3 |
14 |
0 |
0 |
6 |
21 |
| The Consequences of the TCJA's International Provisions: Lessons from Existing Research |
0 |
0 |
0 |
25 |
1 |
1 |
4 |
80 |
| The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
57 |
| The Economics of Corporate and Business Tax Reform |
0 |
0 |
1 |
20 |
0 |
0 |
4 |
73 |
| The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013 |
0 |
0 |
1 |
30 |
0 |
1 |
4 |
125 |
| The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals |
0 |
0 |
0 |
22 |
0 |
0 |
3 |
49 |
| The economics of corporate and business tax reform |
0 |
1 |
2 |
67 |
0 |
1 |
6 |
176 |
| The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The effectiveness of these tax incentives depends crucially on MNCs¡¯ residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing provisions are included in many bilateral tax treaties to prevent host country tax incentives being nullified by residence country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD countries in 113 developing and transition economies over the period 2002-2012 (with 8189 observations on 1103 country pairs), coding tax sparing provisions in all bilateral tax treaties among these countries. We find that tax sparing agreements are associated with a 30 percent increase in bilateral FDI stocks. The estimated effect is concentrated in the year that tax sparing comes into force and the subsequent years, with no effects in prior years, and is thus consistent with a causal interpretation. Four countries - Norway in 2004, and the U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation, potentially changing the value of their preexisting tax sparing agreements. However, there is no detectable effect of these reforms on bilateral FDI in tax sparing countries, relative to nonsparing countries. These results are consistent with tax sparing being an important determinant of FDI in developing countries for MNCs from both worldwide and territorial home countries |
0 |
0 |
0 |
54 |
1 |
4 |
10 |
496 |
| Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act |
0 |
0 |
0 |
123 |
0 |
0 |
1 |
453 |
| What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature |
0 |
0 |
4 |
226 |
0 |
1 |
14 |
542 |
| What Problems and Opportunities are Created by Tax Havens? |
0 |
0 |
2 |
819 |
1 |
1 |
11 |
2,177 |
| Which Countries Become Tax Havens? |
1 |
1 |
2 |
443 |
1 |
2 |
15 |
1,730 |
| Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes |
0 |
0 |
3 |
503 |
2 |
2 |
9 |
2,117 |
| Total Working Papers |
5 |
12 |
78 |
7,189 |
43 |
81 |
315 |
32,649 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A NEW MEASURE OF FOREIGN RULE BASED ON GENETIC DISTANCE |
0 |
0 |
0 |
1 |
0 |
1 |
4 |
23 |
| An Economic Analysis of "Riding to Hounds": Pierson v. Post |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
1,505 |
| Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections |
0 |
0 |
0 |
21 |
0 |
0 |
1 |
196 |
| Base Erosion and Profit Shifting: A Simple Conceptual Framework |
0 |
0 |
0 |
6 |
0 |
0 |
1 |
16 |
| Belief in a Just World, Blaming the Victim, and Hate Crime Statutes |
0 |
0 |
1 |
17 |
0 |
0 |
1 |
127 |
| Bilateral Accidents with Intrinsically Interdependent Costs of Precaution |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
114 |
| Budgetary Policy with Unified and Decentralized Appropriations Authority |
0 |
0 |
0 |
15 |
0 |
0 |
1 |
108 |
| Campaign War Chests, Entry Deterrence, and Voter Rationality |
0 |
0 |
0 |
21 |
0 |
0 |
1 |
146 |
| Collective Bargaining Rights and Police Misconduct: Evidence from Florida |
0 |
0 |
1 |
2 |
0 |
0 |
1 |
4 |
| Comparing tax expenditures and direct subsidies: the role of legislative committee structure |
0 |
0 |
0 |
75 |
0 |
1 |
4 |
246 |
| Corporate Governance, Enforcement, and Firm Value: Evidence from India |
0 |
0 |
2 |
37 |
0 |
1 |
6 |
292 |
| Corporate Tax Avoidance and Firm Value |
3 |
10 |
50 |
1,453 |
12 |
32 |
134 |
3,884 |
| Corporate tax avoidance and high-powered incentives |
1 |
3 |
36 |
1,705 |
9 |
20 |
117 |
4,526 |
| Cross-border tax evasion under a unilateral FATCA regime |
0 |
0 |
2 |
49 |
0 |
3 |
13 |
170 |
| Dividend Taxes and International Portfolio Choice |
0 |
0 |
2 |
37 |
0 |
0 |
5 |
138 |
| Do Strong Fences Make Strong Neighbors? |
0 |
0 |
0 |
10 |
0 |
2 |
2 |
65 |
| Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment |
0 |
0 |
1 |
150 |
0 |
0 |
4 |
358 |
| Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals |
0 |
1 |
9 |
330 |
0 |
7 |
41 |
953 |
| Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach |
0 |
2 |
2 |
2 |
0 |
3 |
5 |
6 |
| Interest Deductions in a Multijurisdictional World |
0 |
0 |
0 |
13 |
0 |
1 |
2 |
52 |
| Introduction to the special issue on Taxation in a Global Economy |
0 |
0 |
0 |
19 |
0 |
0 |
1 |
67 |
| On the History and Methodology of Econometrics |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
466 |
| Penalty Enhancement for Hate Crimes: An Economic Analysis |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
920 |
| Profit Shifting in a Globalized World |
0 |
0 |
3 |
66 |
0 |
1 |
9 |
132 |
| Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
50 |
| Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence |
0 |
0 |
0 |
177 |
0 |
1 |
3 |
910 |
| Stock Market Reactions to India's 2016 Demonetization |
0 |
0 |
1 |
2 |
1 |
1 |
7 |
22 |
| Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs |
0 |
0 |
0 |
42 |
0 |
1 |
4 |
153 |
| Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs |
0 |
0 |
0 |
84 |
0 |
0 |
1 |
229 |
| Tax sparing agreements, territorial tax reforms, and foreign direct investment |
0 |
0 |
5 |
95 |
0 |
2 |
17 |
278 |
| Taxes, institutions and foreign diversification opportunities |
0 |
0 |
0 |
29 |
1 |
2 |
4 |
210 |
| The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
910 |
| The Congressional budget process, aggregate spending, and statutory budget rules |
0 |
0 |
0 |
38 |
1 |
1 |
3 |
173 |
| The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research |
0 |
0 |
3 |
27 |
0 |
1 |
5 |
175 |
| The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 |
0 |
0 |
0 |
25 |
1 |
2 |
4 |
88 |
| The Law of Restitution for Mistaken Payments: An Economic Analysis |
0 |
0 |
2 |
3 |
1 |
1 |
6 |
11 |
| The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals |
0 |
0 |
2 |
17 |
0 |
2 |
7 |
48 |
| The consequences of the 2017 US international tax reform: a survey of the evidence |
0 |
0 |
3 |
3 |
1 |
2 |
11 |
11 |
| The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013 |
1 |
2 |
6 |
71 |
6 |
9 |
23 |
404 |
| Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
512 |
| What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature |
0 |
0 |
1 |
69 |
0 |
2 |
13 |
205 |
| What problems and opportunities are created by tax havens? |
0 |
0 |
1 |
207 |
1 |
2 |
10 |
590 |
| Which countries become tax havens? |
5 |
8 |
29 |
561 |
8 |
21 |
79 |
1,805 |
| Words That Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech) |
0 |
0 |
0 |
63 |
1 |
1 |
1 |
234 |
| “PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL |
0 |
0 |
1 |
5 |
0 |
0 |
2 |
23 |
| Total Journal Articles |
10 |
26 |
163 |
5,570 |
43 |
124 |
577 |
21,555 |
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