Relative factor endowments, foreign direct investment and tax planning of multinational firms: an empirical investigation into cross-country data

Relative factor endowments, foreign direct investment and tax planning of multinational firms: an empirical investigation into cross-country data

ABSTRACTThis paper studies the impact of relative endowments of skilled labour and physical capital on the location choices of multinational firms (MNEs). We demonstrate potential methodological issues and possible solutions related to the identification of vertical MNE activity when using aggregate...

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Bibliographic Details
Main Authors: Andrzej Cieślik, Oleg Gurshev
Format: Article
Language:English
Published: Taylor & Francis Group 2024-01-01
Series:Baltic Journal of Economics
Subjects:
Foreign direct investment
profit shifting
Estonia
Latvia
Lithuania
F23: P33
Online Access:https://www.tandfonline.com/doi/10.1080/1406099X.2023.2296738

Internet

https://www.tandfonline.com/doi/10.1080/1406099X.2023.2296738

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