Correction to: World Investment Report 2022: International tax reforms and sustainable investment

Autor: Céline Azémar, Axèle Giroud

Publikováno v: Journal of International Business Policy.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e9832ac85f6f1af4da3edf849450f5af
https://doi.org/10.1057/s42214-023-00156-1

Winners and losers of the COVID-19 pandemic: An excess profits tax proposal

Autor: Céline Azémar, Rodolphe Desbordes, Paolo Melindi‐Ghidi, Jean‐Philippe Nicolaï

Publikováno v: Journal of Public Economic Theory
Journal of Public Economic Theory, 2022, 24 (5), pp.1016-1038. ⟨10.1111/jpet.12589⟩
Journal of Public Economic Theory, 2022, 24, pp.1016-1038

International audience; In this paper, we study the gains and losses incurred during the COVID-19 pandemic. We distinguish between the effects of the pandemic and those of the health measures implemented to reduce the death toll, notably "the lockdow

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::69f666846404275d01835aec4add0c6b
https://pubmed.ncbi.nlm.nih.gov/35942307

Is international tax competition only about taxes? A market-based perspective

Autor: Ian Wooton, Céline Azémar, Rodolphe Desbordes

Publikováno v: Journal of Comparative Economics
Journal of Comparative Economics, Elsevier, 2020, 48 (4), pp.891-912. ⟨10.1016/j.jce.2020.05.002⟩

International audience; This paper revisits tax competition among governments for foreign direct investment (FDI) by considering the role played by the economic dynamism of competitors on the setting of corporate tax rates (CTRs). Using a database wi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1b80ea014ecb5221e3a1fc7367222f31
https://strathprints.strath.ac.uk/72307/1/Wooton_etal_JCE_2020_Is_international_tax_competition_only_about_taxes.pdf

External financial dependence and FDI responsiveness to corporate tax rates

Autor: Rodolphe Desbordes, Céline Azémar

Publikováno v: Applied Economics Letters. 20:1472-1476

We investigate whether the impact of higher corporate tax rates on foreign direct investment (FDI), at home or abroad, depends on the external financial dependence of a given sector. By structurally relying on debt for the funding of their operations

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d9d7422fcfeb1688d8164680dd1a4f78
https://doi.org/10.1080/13504851.2013.826859

Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms

Autor: Dhammika Dharmapala, Céline Azémar

Publikováno v: SSRN Electronic Journal.

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’ resid

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1d46616e4895c5faa702f92369c20744
https://doi.org/10.2139/ssrn.2780867