Tax competition and foreign direct investments. Is there a connection?
The issue of tax competition has fuelled a lot of interest and debates among theoreticians as well as practitioners during the last decades. The intense financial and labour flows due to globalisation has led to a “race to the bottom” tax competition among countries, some theoreticians considering it as beneficial others, on the contrary, blaming it as harmful competition, encouraging misallocation of re-sources. The paper endeavours to find out whether the tax competition has indeed a significant influence on the foreign direct investments flow, or other determinants are equally or more important in this process.
Volume (Year): 56 (2009)
Issue (Month): (November)
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