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The Impact of Corporate Taxation on Foreign Direct Investment: a Survey

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Author Info
Svetlana Raudonen () (Department of Economics at Tallinn University of Technology)
Abstract

This paper reviews the literature on factors influencing the allocation of foreign direct investments, with respect to the significant role of corporate taxation policy. The review includes Bucovetsky’s tax competition model where countries are assumed to be asymmetric. Empirical studies of S¸rensen (2000), Root and Ahmed (1978), Mooij and Ederveen (2003) are touched upon in the survey. The paper helps to understand the importance of tax policy in attracting foreign investments to the country. The survey assumes effective enforcement to highlight the impact of taxation on foreign investment.

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Paper provided by School of Economics and Business Administration, Tallinn University of Technology in its series Working Papers with number 182.

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Length: 22
Date of creation: 2008
Date of revision:
Publication status: Published in Working Papers in Economics.School of Economics and Business Administration,Tallinn University of Technology (TUTWPE), Pages 29-50
Handle: RePEc:ttu:wpaper:182

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Related research
Keywords: impact of tax policy; foreign direct investments; determinants of foreign direct investments; tax competition;

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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References listed on IDEAS
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.:
  1. Peter Birch Sørensen, 2000. "The case for international tax co-ordination reconsidered," Economic Policy, CEPR, CES, MSH, vol. 15(31), pages 429-472, October. [Downloadable!] (restricted)
  2. Ruud de Mooij & Sjef Ederveen, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 673-693, November. [Downloadable!] (restricted)
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  3. Frey, Bruno S. & Eichenberger, Reiner, 1996. "To harmonize or to compete? That's not the question," Journal of Public Economics, Elsevier, vol. 60(3), pages 335-349, June. [Downloadable!] (restricted)
  4. Hannes Winner, 2005. "Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data," International Tax and Public Finance, Springer, vol. 12(5), pages 667-687, September. [Downloadable!] (restricted)
  5. Lahiri, S & Ono, Y, 1997. "Foreign Direct Investment, Local Content Requirement, and Profit Taxation," Papers 438, Osaka - Institute of Social and Economic Research.
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  6. Agnes Benassy-Quere & Lionel Fontagne & Amina Lahreche-Revil, 2000. "Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe," Working Papers 2000-06, CEPII research center. [Downloadable!]
  7. Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany. [Downloadable!]
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