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Optimal Taxation of FDI in a Small Open Economy

Author

Listed:
  • Sangwhan Lho

    (Korea Environment Institute)

Abstract

Most previous stuides on optimal taxation of foreign direct investment income(FDI) have focused on optimal taxation of international capital flows. However, some studies have shown that multinationals exist not because of a capital abundance in a home country. Then, if foreign direct investment occurs due to some technological advantage over a host country, optimal taxation on FDI will be changed for both the host and the home country. Therefore, the study analyzes the optimal taxation on a multinational firms investment in intangibles, I assume R&D investment is a representative intangible. Unlike physical capital, R&D investment has the characteristics of being a public good.

Suggested Citation

  • Sangwhan Lho, 1998. "Optimal Taxation of FDI in a Small Open Economy," Korean Economic Review, Korean Economic Association, vol. 14, pages 291-308.
    • Handle: RePEc:kea:keappr:ker-199812-14-2-04
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    More about this item

    Keywords

    Optimal Taxation; FDI; R&D Spillovers;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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