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

Economics, Finance and Entrepreneurship

Research output: Chapter in Book/Published conference output › Conference publication

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	English
Title of host publication	74th Annual Meeting of the Academy of Management, AOM 2014
Publisher	Academy of Management
Pages	1298-1303
Number of pages	6
DOIs	https://doi.org/10.5465/AMBPP.2014.45
Publication status	Published - 2014
Event	74th Annual Meeting of the Academy of Management, AOM 2014 - Philadelphia, United States Duration: 1 Aug 2014 → 4 Aug 2014

Publication series

Name	Academy of Management Proceedings
Publisher	Academy of Management
Volume	Supplement
ISSN (Print)	0065-0668

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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10.5465/AMBPP.2014.45

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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.",

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year = "2014",

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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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ER -

The determinants of tax haven FDI

Abstract

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