TY - BOOK AU - Blonigen,Bruce A. AU - Davies,Ronald B. ED - National Bureau of Economic Research. TI - Do Bilateral Tax Treaties Promote Foreign Direct Investment? T2 - NBER working paper series PY - 2002/// CY - Cambridge, Mass. PB - National Bureau of Economic Research N1 - March 2002; Hardcopy version available to institutional subscribers N2 - 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 UR - https://www.nber.org/papers/w8834 UR - http://dx.doi.org/10.3386/w8834 ER -