Impact de la fiscalité sur les IDE : Application à un panel d’entreprises françaises
AbstractBased on French firm individual data, this paper examines the impact of Corporate Income Tax Rate on the probability of investments location over 18 countries including 14 European countries.With different models using panel data econometrics and subjet-specific effects, this paper indicates that a 10 percentage point increase in the effective average tax rate leads to a fall in investment probability of 8.1 percentage points. Moreover, the economic size and the providing of public good happen to have a positive and significant impact on investment. Besides, this paper highlights the greater sensitivity of investment facing high Corporate Income Tax Rate.
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Bibliographic InfoPaper provided by University of Paris West - Nanterre la Défense, EconomiX in its series EconomiX Working Papers with number 2007-1.
Length: 19 pages
Date of creation: 2007
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-06-30 (All new papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- de Mooij, Ruud A & Ederveen, Sjef, 2003.
"Taxation and Foreign Direct Investment: A Synthesis of Empirical Research,"
International Tax and Public Finance,
Springer, vol. 10(6), pages 673-93, November.
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