Keuschnigg, Christian (contributor) - 2006
Direct Investment
and the Costs of Corporate Taxation
Christian Keuschnigg
∗
University of St.Gallen (IFF-HSG), CEPR and ….
Keywords: Exports, foreign direct investment, corporate taxation, extensive
and intensive investment, effective tax rates, costs … on corporate taxation, however, does not explain very well, if at all, how
the measures of EMTRs and EATRs play together …