Empirical Analysis of International Tax Treaties and Foreign Direct Investment

Taro Ohno
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Taro Ohno: Economist, Policy Research Institute, Ministry of Finance of Japan

Public Policy Review, 2010, vol. 6, issue 2, 287-312

Abstract: The author conducted an empirical analysis as to how the tax treaties Japan executed influenced Japan's foreign direct investments (covering 13 Asian countries between 1981 and 2003). The result shows that among the tax treaties that Japan executed in the recent 20 years, newly concluded treaties had a statistically significant long-term positive effects on the investment scale, while tax treaties revised during the same period showed no significant effects on investment scale. The author also verified the indirect effects of the tax treaties that Japan executed with another country on Japan's investments in a third country, and found no statistically significant effects in the cases of both newly concluded treaties and revised treaties (at least in the short-term).

Keywords: International Taxation; International Tax Treaty; Foreign Direct Investment (search for similar items in EconPapers)
JEL-codes: F23 H25 H32 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:mof:journl:ppr008d

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