The determinants of tax haven FDI

Chris Jones; Yama Temouri

doi:10.5465/AMBPP.2014.45

The determinants of tax haven FDI

Chris Jones, Yama Temouri

Aston University

Research output: Contribution to conference › Paper › peer-review

1 Scopus citations

Abstract

This abridged paper summarises the key empirical insights of our paper "What Determines Tax Haven FDI?" (Jones & Temouri, 2014). We find that higher home country corporate tax rates, MNEs with large levels of intangible assets and MNEs from liberal market economies are more likely to use tax havens.

Original language	British English
Pages	1298-1303
Number of pages	6
DOIs	https://doi.org/10.5465/AMBPP.2014.45
State	Published - 2014
Event	74th Annual Meeting of the Academy of Management, AOM 2014 - Philadelphia, United States Duration: 1 Aug 2014 → 4 Aug 2014

Conference

Conference	74th Annual Meeting of the Academy of Management, AOM 2014
Country/Territory	United States
City	Philadelphia
Period	1/08/14 → 4/08/14

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This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.5465/AMBPP.2014.45

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AB - This abridged paper summarises the key empirical insights of our paper "What Determines Tax Haven FDI?" (Jones & Temouri, 2014). We find that higher home country corporate tax rates, MNEs with large levels of intangible assets and MNEs from liberal market economies are more likely to use tax havens.

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T2 - 74th Annual Meeting of the Academy of Management, AOM 2014

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The determinants of tax haven FDI

Abstract

Conference

UN SDGs

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