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

UN SDGs

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

Access to Document

10.5465/AMBPP.2014.45

Cite this

@conference{4565b64eca3942f3959e4546c5a580b3,

title = "The determinants of tax haven FDI",

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.",

author = "Chris Jones and Yama Temouri",

year = "2014",

doi = "10.5465/AMBPP.2014.45",

language = "British English",

pages = "1298--1303",

note = "74th Annual Meeting of the Academy of Management, AOM 2014 ; Conference date: 01-08-2014 Through 04-08-2014",

}

TY - CONF

T1 - The determinants of tax haven FDI

AU - Jones, Chris

AU - Temouri, Yama

PY - 2014

Y1 - 2014

N2 - 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.

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.

UR - https://www.scopus.com/pages/publications/85026304918

U2 - 10.5465/AMBPP.2014.45

DO - 10.5465/AMBPP.2014.45

M3 - Paper

AN - SCOPUS:85026304918

SP - 1298

EP - 1303

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

Y2 - 1 August 2014 through 4 August 2014

ER -

The determinants of tax haven FDI

Abstract

Conference

UN SDGs

Access to Document

Other files and links

Fingerprint

Cite this