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The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

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Author Info
Reint Gropp
Kristina Kostial

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Abstract

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Publisher Info
Paper provided by International Monetary Fund in its series IMF Working Papers with number 00/173.

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Date of creation: 01 Oct 2000
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Handle: RePEc:imf:imfwpa:00/173

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Related research
Keywords: Tax bases ; Foreign investment ; Revenues ; Income taxes ;

Cited by:
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  1. Barry, Frank, 2003. "Tax Policy, FDI and the Irish Economic Boom of the 1990s," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 33(2), pages 221-236, September. [Downloadable!]
  2. Peter Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 06/161, International Monetary Fund. [Downloadable!]
  3. Roberta De Santis & Maria Cristina Mercuri & Claudio Vicarelli, 2001. "Taxes and Location of Foreign Direct Investments: an Empirical Analysys for the European Union Countries," ISAE Working Papers 24, ISAE - Institute for Studies and Economic Analyses - (Rome, ITALY). [Downloadable!]
  4. Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria. [Downloadable!]
  5. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005. "How Does FDI React to Corporate Taxation?," International Tax and Public Finance, Springer, vol. 12(5), pages 583-603, September. [Downloadable!] (restricted)
  6. Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," NBER Working Papers 13094, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  7. Frank Barry and Rosemary Healy-Rae, 2008. "FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters," The Institute for International Integration Studies Discussion Paper Series iiisdp270, IIIS. [Downloadable!]
  8. Holger Görg & Hassan Molana & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Discussion Papers 198, University of Dundee, Economic Studies. [Downloadable!]
    Other versions:
  9. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer, vol. 14(2), pages 115-133, April. [Downloadable!] (restricted)
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This page was last updated on 2009-11-20.


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