TY  - JOUR
AU  - Blonigen,Bruce A.
AU  - Davies,Ronald B.
TI  - Do Bilateral Tax Treaties Promote Foreign Direct Investment?
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 8834
PY  - 2002
Y2  - March 2002
UR  - http://www.nber.org/papers/w8834
L1  - http://www.nber.org/papers/w8834.pdf
N1  - Author contact info:
Bruce Blonigen
Department of Economics
1285 University of Oregon
Eugene, OR 97403-1285
Tel: 541/346-4680
Fax: 541/346-1243
E-Mail: bruceb@uoregon.edu
AB  - We explore the impact of bilateral tax treaties on foreign direct investment using data from OECD countries over the period 1982-1992. We find that recent treaty formation does not promote new investment, contrary to the common expectation. For certain specifications we find that treaty formation may actually reduce investment as predicted by arguments suggesting treaties are intended to reduce tax evasion rather than promote foreign investment.
ER  -