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Hosting multinationals: Economic and fiscal implications

Peter Egger () and Marko Koethenbuerger

Aussenwirtschaft, 2016, vol. 67, issue 01, 45-69

Abstract: Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic aggregates, and the fiscal implications associated with the operation of foreign affiliate networks. In particular, the paper puts emphasis on the fiscal implications of hosting MNEs and their relation to the current tax environment in Switzerland.

Keywords: Fiscal competition; Multinational firms; Globalization; Corporate tax avoidance (search for similar items in EconPapers)
JEL-codes: H25 D21 F23 (search for similar items in EconPapers)
Date: 2016-02
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Working Paper: Hosting Multinationals: Economic and Fiscal Implications (2015) Downloads
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Handle: RePEc:usg:auswrt:2016:67:01:45-69