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Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU

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Author Info
Sven Stöwhase

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Abstract

This paper analyzes the tax responsiveness of bilateral foreign direct investment flows in the EU. Differentiating between investments in the three main economic sectors and using effective tax rates to measure tax incentives, we show that the tax sensitivity of foreign direct investment depends crucially on the sector the transaction takes place in. While investment in the primary sector is driven by other than tax incentives, investment in the secondary and the tertiary sector is deterred by high tax rates. The response in the tertiary sector is substantially higher than that in the secondary sector.

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File URL: http://www.ingentaconnect.com/content/mohr/fa/2005/00000061/00000004/art00006
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Publisher Info
Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 61 (2006)
Issue (Month): 4 (February)
Pages: 535-558
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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200602)61:4_535:tdasfd_2.0.tx_2-k

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Related research
Keywords: corporate income taxation foreign direct investment

Find related papers by JEL classification:
F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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