the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to … hypothetical bilateral FDI positions in the absence of tax rate differences. In a second step, tax revenue effects are estimated by … assuming a conventional rate of return on investment. For most OECD countries, the effects of tax rate differentials on FDI …

Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas … in the responsiveness of FDI to taxation, in different country and industry contexts. Second, the publication reports an … exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of …

In this paper we investigate the impact of institutional differences as a determinant of Turkish FDI inflows from OECD …. Our results confirm that FDI flows are higher when they come from countries with low differences in corruption with Turkey …. Conversely, FDI flows are negatively affected when there exists a large difference in corruption between the investing country …

distanced regions. FDI tends to be associated with employment decline in manufacturing firms, but some growth in small firms. …

with only occasional relapses. Yet, FDI liberalisation remains an unfinished agenda in various parts of the world and … FDI positions and cross-border M&A activity to FDI restrictions as measured by the OECD FDI Regulatory Restrictiveness … Index. Results suggest that reforms liberalising FDI restrictions by about 10% as measured by the Index could increase …

The determinants of foreign direct investment (FDI) are explored with gravity models, using a Poisson estimator and a … cross-border investment: a reduction of regulatory divergence by one fifth could increase FDI by about 15%. In particular … inward and less outward FDI, and there is some evidence that more complex regulatory procedures reduce inward FDI. …