How Does FDI React to Corporate Taxation?

Based on a panel of bilateral FDI flows among 11 OECD countries over 1984-2000, we show that, although agglomeration-related factors are strong determinants of FDI, tax differentials also play a significant role in understanding foreign location decisions. We further investigate non-linearities in the impact of tax differentials, and explore the impact of tax schemes. Our results are consistent with the imperfect competition literature which underscores the possibility of tax differentials across countries in equilibrium

MoreLess

Year of publication:	2008
Authors:	Bénassy-Quéré, Agnès ; Fontagné, Lionel ; Lahrèche-Révil, Amina
Publisher:	[S.l.] : SSRN
Subject:	Auslandsinvestition \| Foreign investment \| Körperschaftsteuer \| Corporate income tax \| Steuerwettbewerb \| Tax competition \| OECD-Staaten \| OECD countries \| Unvollkommener Wettbewerb \| Imperfect competition \| Gravitationsmodell \| Gravity model \| Unternehmensbesteuerung \| Corporate taxation
Description of contents:	Abstract [papers.ssrn.com]

Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: International Tax and Public Finance, Vol. 12, No. 5, 2005 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2005 erstellt Volltext nicht verfügbar
Classification:	F21 - International Investment; Long-Term Capital Movements ; H25 - Business Taxes and Subsidies ; H87 - International Fiscal Issues
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014215143