The Effects of Bilateral Tax Treaties on U.S. FDI Activity

Bruce Blonigen and Ronald Davies

International Tax and Public Finance, 2004, vol. 11, issue 5, 622 pages

Abstract: The effects of bilateral tax treaties on FDI activity have been unexplored, despite significant ongoing activities by countries to negotiate and ratify these treaties. This paper estimates the impact of bilateral tax treaties using both U.S. inbound and outbound FDI over the period 1980--1999. Robust to a wide variety of alternative specifications, we find little evidence that bilateral tax treaties increase FDI activity, contrary to OECD-stated goals for such treaties.

Date: 2004
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Working Paper: The Effects of Bilateral Tax Treaties on U.S. FDI Activity (2001)
Working Paper: The Effects of Bilateral Tax Treaties on U.S. FDI Activity (2000)
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