Transformative Technicalities: International Tax Agreement's Effects on Investment

• In Event: Tax Avoidance, Investment, and Political Risk: The Politics of Taxing Firms

Brief Overview

The new international agreement on taxation constrains the use of monetary incentives and reshapes FDI flows. I test these expectations with a difference-in-difference analysis and a qualitative case study of South Korea.

Author

• Margaret Kenney, University of California, Berkeley