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Studies in International Taxation
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12. Of the six countries with positive coefficients, four had capital controls during at least some part of the sample period, and the data from one of the others (the Netherlands) are likely to overestimate the size of D,t. These coefficients rather than the capital-controls dummy would capture the effects of capital controls if these effects did not disappear quickly with the official end of capital controls. Learning lags could explain this slow response, suggesting stronger effects of capital controls than are captured by the capital-controls dummy.
For an extended discussion of nontax factors, see Dunning (1985). 20. Because we only examine the pattern of foreign investments made in one country, the United States, we cannot readily test the effects of variation in the characteristics of the host country, such as the severity of trade barriers. 24 Roger H. Gordon and Joosung Jun When the nontax advantages of investing in country c are large, what options does a firm have to reduce or eliminate any tax disadvantages of this investment? One option would be to license use of the technology to firms in country c, thereby allowing the technology to be used there while limiting the extent to which tax-disadvantaged investment must occur in country c.
20. Because we only examine the pattern of foreign investments made in one country, the United States, we cannot readily test the effects of variation in the characteristics of the host country, such as the severity of trade barriers. 24 Roger H. Gordon and Joosung Jun When the nontax advantages of investing in country c are large, what options does a firm have to reduce or eliminate any tax disadvantages of this investment? One option would be to license use of the technology to firms in country c, thereby allowing the technology to be used there while limiting the extent to which tax-disadvantaged investment must occur in country c.