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Corporate Taxation of Foreign Direct Investment Income 1991-2001


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  • Kwang-Yeol Yoo


This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries. Nevertheless, a large variation across host countries still remains. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal FDI and by as much as 21 percentage points for infra-marginal FDI in 2001, a cross-country comparison of tax burden indicators shows that, irrespective of the tax burden indicators chosen, Canada, Iceland and Japan are persistently ranked as high-tax host countries over the 1990s. It is also found that there is more variation in the tax burdens faced by a parent company operating in different host countries than in the tax burdens faced by subsidiaries from different home countries operating in the ... Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) Cette étude construit les indicateurs de la charge fiscale sur l’IDE afin d’examiner leurs tendances et les caractéristiques par pays. Pendant les années 90, la charge fiscale globale sur les entrées d’IDE (mesurée par les taux marginaux effectifs d'imposition) a diminué de 8 points de pourcentage, reflétant des réformes de l'imposition du revenu des sociétés dans certains des pays de l’OCDE. Néanmoins, une grande diversité demeure entre pays d'accueil. Les taux marginaux effectifs d'imposition sur les entrées d’IDE différaient selon les pays d'accueil d’environ 28 points de pourcentage pour l’IDE marginal et d’environ 21 points de pourcentage pour l’IDE infra-marginal en 2001. Une comparaison internationale des indicateurs de charge fiscale montre que, quels que soient les indicateurs choisis, le Canada, l’Islande et le Japon figurent systématiquement parmi les pays d'accueil à forte fiscalité au cours des années 90. On a également pu constater que les charges fiscales auxquelles ...

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Bibliographic Info

Paper provided by OECD Publishing in its series OECD Economics Department Working Papers with number 365.

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Date of creation: 26 Aug 2003
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Handle: RePEc:oec:ecoaaa:365-en

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Keywords: inward (outward) FDI; marginal (infra-marginal) investment; effective marginal (inframarginal) tax rates; withholding tax; tax planning; treatment of foreign-source income; IDE marginal (infra-marginal); entrées (sorties) IDE; taux marginaux (effectifs) d'imposition; retenues à la source; traitement des revenus de source étrangère; planification fiscale;

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Cited by:
  1. Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2010. "Entrepreneurship, Firm Entry, and the Taxation of Corporate Income: Evidence from Europe," Discussion Paper, Tilburg University, Tilburg Law and Economic Center 2010-026, Tilburg University, Tilburg Law and Economic Center.
  2. Daniela Federici & Valentino Parisi, 2014. "This paper analyses the relationship between corporate taxes and exports of Italian firms. We use an integrated dataset for the manufacturing industry combining, for the period 2004-2006, survey data ," Review of Economics & Finance, Better Advances Press, Canada, vol. 4, pages 23-38, May.
  3. Stacie Beck & Alexis Chaves, 2011. "The Impact Of Taxes On Trade Competitiveness," Working Papers 11-09, University of Delaware, Department of Economics.
  4. Tehmina S. Khan & John Norregaard, 2007. "Tax Policy," IMF Working Papers 07/274, International Monetary Fund.


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