Taxation and the Multinational Firm

Forthcoming in: Batiz, F. R. and Spatareanu, M., (2017), Encyclopedia of International Economics and Global Trade, Vol. 4, Foreign Direct Investment, World Scientific Publishers.

CESifo Working Paper Series No. 6384

37 Pages Posted: 27 Mar 2017

See all articles by Peter H. Egger

Peter H. Egger

Ifo Institute for Economic Research - International Trade and Foreign Direct Investment; Ludwig-Maximilians University of Munich; CESifo (Center for Economic Studies and Ifo Institute for Economic Research

Michael Stimmelmayr

ETH Zürich - Department of Management, Technology, and Economics (D-MTEC); CESifo (Center for Economic Studies and Ifo Institute)

Date Written: March 06, 2017

Abstract

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to tax-avoidance practices, and discusses their remedies.

Keywords: taxation, foreign direct investment, multinational firms

JEL Classification: F210, F230, H250, H260

Suggested Citation

Egger, Peter H. and Stimmelmayr, Michael, Taxation and the Multinational Firm (March 06, 2017). Forthcoming in: Batiz, F. R. and Spatareanu, M., (2017), Encyclopedia of International Economics and Global Trade, Vol. 4, Foreign Direct Investment, World Scientific Publishers., CESifo Working Paper Series No. 6384, Available at SSRN: https://ssrn.com/abstract=2941448

Peter H. Egger

Ifo Institute for Economic Research - International Trade and Foreign Direct Investment ( email )

Poschingerstr. 5
Munich, DE-81679
Germany
+49 0 89 9224 1238 (Phone)
+49 0 89 985369 (Fax)

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Ludwig-Maximilians University of Munich

Schackstr. 4
Munich, 80539
Germany

CESifo (Center for Economic Studies and Ifo Institute for Economic Research

Poschinger Str. 5
Munich, DE-81679
Germany

Michael Stimmelmayr (Contact Author)

ETH Zürich - Department of Management, Technology, and Economics (D-MTEC) ( email )

ETH-Zentrum
Zurich, CH-8092
United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

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