Essays on Corporate Taxation and Foreign Direct Investment

Abstract

The doctoral dissertation analyses different aspects of the interaction between corporate taxation and foreign direct investment. The first study analyses the effects of an Intellectual Property (IP) Box regime in force in one jurisdiction on investments in other jurisdictions made by multinational enterprises (MNEs). The second study examines the location of intangible assets by MNEs, where the analysis distinguishes between financially constrained and financially not constrained firms. The third study explores the efficiency and profit-shifting effects of an increase in firm heterogeneity with respect to firm productivity on the expected tax base of a high-tax jurisdiction hosting MNEs.