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Dewit, Gerda, Jones, Chris and Leahy, Dermot (2017) Does Tax Haven FDI Influence Firm Performance? Working Paper. National University of Ireland Maynooth. (Unpublished)
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Abstract
This paper provides theoretical and empirical evidence of the link between the use of tax haven subsidiaries by multinational enterprises (MNEs) and firm performance, as measured by total factor productivity. We find that the use of tax havens has no impact on economic dynamism for a sample of MNEs from across the OECD. Our results have significant policy implications in terms of the role of tax havens in the world economy.
| Item Type: | Monograph (Working Paper) |
|---|---|
| Additional Information: | Working Paper N284-17 |
| Keywords: | FDI; MNEs; Tax Havens; Total Factor Productivity; Performance; |
| Academic Unit: | Faculty of Social Sciences > Economics, Finance and Accounting |
| Item ID: | 8947 |
| Depositing User: | Ms Sandra Doherty |
| Date Deposited: | 02 Nov 2017 16:54 |
| Publisher: | National University of Ireland Maynooth |
| URI: | https://mural.maynoothuniversity.ie/id/eprint/8947 |
| Use Licence: | This item is available under a Creative Commons Attribution Non Commercial Share Alike Licence (CC BY-NC-SA). Details of this licence are available here |
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