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Impact de la fiscalité sur les IDE : Application à un panel d’entreprises françaises

  • Vincent Delbecque

Based on French firm individual data, this paper examines the impact of Corporate Income Tax Rate on the probability of investments location over 18 countries including 14 European countries.With different models using panel data econometrics and subjet-specific effects, this paper indicates that a 10 percentage point increase in the effective average tax rate leads to a fall in investment probability of 8.1 percentage points. Moreover, the economic size and the providing of public good happen to have a positive and significant impact on investment. Besides, this paper highlights the greater sensitivity of investment facing high Corporate Income Tax Rate.

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File URL: http://economix.fr/pdf/dt/2007/WP_EcoX_2007-1.pdf
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Paper provided by University of Paris West - Nanterre la Défense, EconomiX in its series EconomiX Working Papers with number 2007-1.

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Length: 19 pages
Date of creation: 2007
Date of revision:
Handle: RePEc:drm:wpaper:2007-1
Contact details of provider: Postal: 200 Avenue de la République, Bât. G - 92001 Nanterre Cedex
Web page: http://economix.fr
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  1. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer, vol. 10(6), pages 673-93, November.
  2. Agnès Bénassy-Quéré & Amina Lahrèche-Revil & Lionel Fontagné, 2003. "Tax Competition and Foreign Direct Investment," Working Papers 2003-17, CEPII research center.
  3. Nikolaj Malchow-M�ller & Michael Svarer, 2003. "Estimation of the multinomial logit model with random effects," Applied Economics Letters, Taylor & Francis Journals, vol. 10(7), pages 389-392.
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