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Fiscal Competition In Developing Countries: A Survey Of The Theoretical And Empirical Literature

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  • THIERRY MADIÈS

    ()
    (University of Fribourg, Switzerland)

  • JEAN-JACQUES DETHIER

    ()
    (World Bank, Georgetown University, USA)

Abstract

Fiscal competition between governments to attract investment can take the form of business tax rebates, productivity-enhancing public infrastructure, tax holidays, accelerated depreciation allowances or loss carry-forward for income tax purposes. This paper surveys the recent theoretical and empirical economic literature and deals with three issues. First, it examines if the theoretical literature on fiscal competition and bidding races contribute to a better understanding of these phenomena in developing countries. Second, it examines whether FDI inflows in developing countries are sensitive to fiscal incentives and if there is empirical evidence of strategic behavior by developing country governments in order to attract FDI. Finally, it reviews the literature's conclusions about fiscal competition among local governments in developing countries.

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Bibliographic Info

Article provided by World Scientific Publishing Co. Pte. Ltd. in its journal Journal of International Commerce, Economics and Policy.

Volume (Year): 03 (2012)
Issue (Month): 02 ()
Pages: 1250013-1-1250013-31

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Handle: RePEc:wsi:jicepx:v:03:y:2012:i:02:p:1250013-1-1250013-31

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Related research

Keywords: Fiscal competition; fiscal incentives; decentralization; developing countries; JEL Classifications: H2; JEL Classifications: H5; JEL Classifications: H7; JEL Classifications: H25; JEL Classifications: H54;

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Cited by:
  1. Elisa Giuliani & Chiara Macchi, 2013. "Multinational Corporations’ Economic And Human Rights Impacts On Developing Countries: A Review And Research Agenda," Discussion Papers 2013/158, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
  2. Krishna Chaitanya Vadlamannati & Arusha Cooray, 2012. "What Drives FDI Policy Liberalization? An Empirical Investigation," CAMA Working Papers 2012-27, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
  3. Jorge Martinez-Vazquez & Timothy Goodspeed & Li Zhang, 2011. "Do Companies View Bribes as a Tax? Evidence on the Trade-off between Corporate Taxes and Corruption in the Location of FDI," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1101, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  4. Jota Ishikawa & Eiji Horiuchi, 2012. "Strategic Foreign Direct Investment in Vertically Related Markets," The Economic Record, The Economic Society of Australia, vol. 88(281), pages 229-242, 06.
  5. Popovici Oana Cristina, 2012. "Is Taxation Affecting The Attractiveness Of Central And Eastern Europe Countries For Fdi?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 141-145, March.

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