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Taxation and business environment as drivers of foreign direct investment in OECD countries

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  • Dana Hajkova
  • Giuseppe Nicoletti
  • Laura Vartia
  • Kwang-Yeol Yoo

Abstract

How important are differences in corporate taxation for the investment decisions of multinational enterprises (MNEs)? Over the past decade, interest in this issue has been growing in parallel with the increasing mobility of capital and internationalisation of businesses. Standard models of the MNEs predict that corporate taxation can influence foreign direct investment (FDI) by creating a wedge between the pre- and post-tax returns on investment. The relevant tax wedge, however, depends on whether MNEs’ investment is incremental or involves the creation of entirely new plants.

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File URL: http://dx.doi.org/10.1787/eco_studies-v2006-art8-en
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Bibliographic Info

Article provided by OECD Publishing in its journal OECD Economic Studies.

Volume (Year): 2006 (2006)
Issue (Month): 2 ()
Pages: 7-38

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Handle: RePEc:oec:ecokaa:5l4jgl72zphd

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Cited by:
  1. Stacie Beck & Alexis Chaves, 2011. "The Impacts of Various Taxes on Foreign Direct Investment," Working Papers, University of Delaware, Department of Economics 11-18, University of Delaware, Department of Economics.
  2. Stacie Beck & Alexis Chaves, 2011. "The Impact Of Taxes On Trade Competitiveness," Working Papers, University of Delaware, Department of Economics 11-09, University of Delaware, Department of Economics.
  3. Jens Matthias Arnold & Bert Brys & Christopher Heady & Åsa Johansson & Cyrille Schwellnus & Laura Vartia, 2011. "Tax Policy for Economic Recovery and Growth," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 121(550), pages F59-F80, February.
  4. Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013. "Effects of territorial and worldwide corporation tax systems on outbound M&As," Freiburg Discussion Papers on Constitutional Economics 13/11, Walter Eucken Institut e.V..
  5. Dackehag , Margareta & Hansson, Åsa, 2012. "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers, Lund University, Department of Economics 2012:6, Lund University, Department of Economics.

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