The project aims at finding empirical evidence for the investment behavior of multinationals. The impact of international taxation on this investment behavior is to be analyzed. The investment behavior covers both the amount and the structure of investments. There is a special focus on multinational companies with headquarters located in Baden-Württemberg. The tax impact on the amount and structure of investments is going to be shown for firms located in Baden-Württemberg in comparison to the national average. The empirical work is based on the MiDi-database (Microdatabase Direct Investment), which is provided by the German Federal Bank for research purposes. The database is a full sample of major cross border investments of groups headquartered in Germany because German companies which conduct cross border investment are legally obliged to report their investments. This characteristic can be seen as a key advantage of the data source. For the years 2002 till 2008 the headquarter location can be distinguished along federal states.

Client

Förderkreis Wissenschaft und Praxis am Zentrum für Europäische Wirtschaftsforschung e.V. , Mannheim , DE

Project duration

01.01.2011 - 31.03.2012

Contact
Project members

Daniel Dreßler