Where Does Multinational Investment Go with Territorial Taxation? : Evidence from the UK / Li Liu.
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 2...
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| Online Access: |
Full Text (via IMF e-Library) |
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| Main Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Series: | IMF working paper ;
WP/2018/007. |