Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and... READ MORE...

Publication date: January 2018
ISBN 9781484337493
$18.00

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