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The impact of double taxation treaties on foreign direct investment: evidence from large dyadic panel data

Barthel, Fabian, Busse, Matthias and Neumayer, Eric (2010) The impact of double taxation treaties on foreign direct investment: evidence from large dyadic panel data. Contemporary Economic Policy, 28 (3). pp. 366-377. ISSN 1074-3529

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Abstract

To increase inward foreign direct investment (FDI), policy makers increasingly resort to the ratification of double taxation treaties (DTTs). However, the effectiveness of DTTs in inducing higher FDI is still open to debate, as the empirical evidence of existing studies is anything but conclusive. In contrast to earlier approaches, we use a largely unpublished dataset on bilateral FDI stocks, covering a much larger and more representative sample of host and source countries. Controlling for standard determinants of FDI and employing various econometric specifications, our results indicate that DTTs do lead to higher FDI stocks and that the effects are substantively important as well.

Item Type: Article
Official URL: http://www.wiley.com/bw/journal.asp?ref=1074-3529
Additional Information: © 2010 by John Wiley & Sons, Inc.
Library of Congress subject classification: H Social Sciences > HG Finance
Sets: Departments > Geography and Environment
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Identification Number: UT ISI:000278913400004
Date Deposited: 06 Aug 2010 12:49
URL: http://eprints.lse.ac.uk/28823/

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