Dopady přímých zahraničních investic a daňové ráje

• Main Author: Ehrlich, Matěj
• Other Authors: Janský, Petr
• Format: Dissertation
• Language: English
• Published: 2018
• Online Access: http://www.nusl.cz/ntk/nusl-389913

Offshore activities of multinational enterprises challenged the traditi- onal measures of foreign direct investment. One of the consequences is that productivity spillovers from foreign direct investment likely differ for offshore and onshore investors. This heterogeneity is; however, vir- tually unexplored in the existing literature on productivity spillovers. The analysis in this thesis sheds light on the onshore/offshore hetero- geneity and finds compelling evidence that investments from offshore jurisdictions (commonly referred to as tax havens) are associated with fewer productivity spillovers to the supplier sectors.