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Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment Author info | Abstract | Publisher info | Download info | Related research | Statistics Ruud A. de Mooij () (Faculty of Economics, Erasmus Universiteit Rotterdam)
Sjef Ederveen () (CPB Netherlands Bureau for Economic Policy Analysis)
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This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by considering an alternative classification of the literature, including new studies that have recently become available, and by paying more systematic attention to various control variables in primary studies. We find that the type of capital data and tax data exert a systematic impact on reported elasticities. Also controlling for openness and agglomeration tendencies appears to significantly affect the elasticity values.
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Paper provided by Tinbergen Institute in its series Tinbergen Institute Discussion Papers with number
05-108/3.
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Date of creation: 06 Dec 2005Date of revision:
Handle: RePEc:dgr:uvatin:20050108Contact details of provider: Web page: http://www.tinbergen.nl/
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Keywords: Corporate taxation Foreign direct investment meta analysis semi-elasticity Other versions of this item:
Find related papers by JEL classification: E2 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment F2 - International Economics - - International Factor Movements and International Business H2 - Public Economics - - Taxation, Subsidies, and Revenue
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