Garretsen, Harry; Peeters, Jolanda - In: CESifo Economic Studies 53 (2007) 2, pp. 263-293
Based on a data set for 19 OECD countries for the period 1981-2001, we estimate the impact of FDI on corporate tax rates, where changes in FDI are a measure for changes in capital mobility. So far the literature has been concerned with the related but rather different question as to the...