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La fiscalité et l'environnement des entreprises comme déterminants des investissements directs étrangers


  • Dana Hajkova
  • Giuseppe Nicoletti
  • Laura Vartia
  • Kwang-Yeol Yoo


Dans quelle mesure les différences d’imposition des entreprises influent-elles sur les décisions d’investissement des entreprises multinationales (EMN) ? Depuis une dizaine d’années, on accorde un intérêt croissant à cette question, parallèlement à l’accroissement de la mobilité du capital et à l’internationalisation des entreprises. Les modèles standards portant sur les EMN prévoient que la fiscalité des entreprises peut influencer l’investissement direct étranger (IDE) en créant un effet de ciseaux entre la rentabilité des investissements avant et après impôt. Ce coin fiscal dépend cependant de la nature de l’investissement, à savoir s’il est additionnel ou s’il intervient dans le cadre de la création d’établissements entièrement nouveaux.

Suggested Citation

  • Dana Hajkova & Giuseppe Nicoletti & Laura Vartia & Kwang-Yeol Yoo, 2008. "La fiscalité et l'environnement des entreprises comme déterminants des investissements directs étrangers," Revue économique de l'OCDE, Éditions OCDE, vol. 2006(2), pages 9-44.
  • Handle: RePEc:oec:ecokab:5kzpq39zfhlp

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