The hospitality and support of the Deutsche Bundesbank Research Center is gratefully acknowledged. Alfons Weichenrieder is also affiliated with the University of Economics and Business,Vienna, and with CESifo. He gratefully acknowledges financial support from the Deutsche Forschungsgemeinschaft (DFG) and the hospitality of the Oxford University Centre for Business Taxation. We benefited from helpful discussions with Johannes Voget and from comments by participants of the Deutsche Bundesbank MiDi Workshop 2008, the Vienna Workshop on `Taxes and the Financial and Legal Structure of Firms,' 7–9 January 2009, the European Accounting Association Annual Congress 2009 in Tampere and the IIPF Congress 2009 in Cape Town. Helpful comments and suggestions by three anonymous referees are gratefully acknowledged. Email: email@example.com; firstname.lastname@example.org (corresponding)
The taxation of passive foreign investment: lessons from German experience
Article first published online: 9 NOV 2012
© Canadian Economics Association
Canadian Journal of Economics/Revue canadienne d'économique
Volume 45, Issue 4, pages 1504–1528, November 2012
How to Cite
Ruf, M. and Weichenrieder, A. J. (2012), The taxation of passive foreign investment: lessons from German experience. Canadian Journal of Economics/Revue canadienne d'économique, 45: 1504–1528. doi: 10.1111/j.1540-5982.2012.01737.x
- Issue published online: 9 NOV 2012
- Article first published online: 9 NOV 2012
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