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Do Taxes Matter for Foreign Direct Investment?

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Author Info
Shah, Anwar
Slemrod, Joel

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Abstract

The tax sensitivity of foreign direct investment (FDI) has important policy implications. If FDI is not responsive to taxation, then it may be an appropriate target for taxation by the host country. This question is examined for Mexico by estimating the response of FDI from retained earnings and transfers from abroad to the tax regimes in Mexico and the home country, the credit status of multinationals, country risk factors, and regulatory and trade regimes in Mexico. FDI in Mexico is found to be sensitive to the tax regimes in Mexico and the United States, the credit status of multinationals, country credit ratings, and the regulatory environment. Thus Mexico's current policies to dismantle regulations and employ a tax system competitive with the United States are expected to have salutary effects on FDI in Mexico. Copyright 1991 by Oxford University Press.

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Publisher Info
Article provided by Oxford University Press in its journal World Bank Economic Review.

Volume (Year): 5 (1991)
Issue (Month): 3 (September)
Pages: 473-91
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Handle: RePEc:oup:wbecrv:v:5:y:1991:i:3:p:473-91

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  1. Sebastian Sosa, 2006. "Tax Incentives and Investment in the Eastern Caribbean," IMF Working Papers 06/23, International Monetary Fund. [Downloadable!]
  2. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Bilateral Effective Tax Rates and Foreign Direct Investment," Working Papers 0802, Oxford University Centre for Business Taxation. [Downloadable!]
  3. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006. "Corporate Taxation and Multinational Activity," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  4. Bev Dahlby, 2002. "Globalisation and the Future of the Corporate Income Tax," Taxation Discussion Paper #9, ATAX, University of New South Wales. [Downloadable!]
  5. Mark Rider, 2004. "Corporate Income Tax and Tax Incentives," International Studies Program Working Paper Series, at AYSPS, GSU paper0428, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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