The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis
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References listed on IDEAS
- Kostial, Kristina & Gropp, Reint, 2000. "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series 31, European Central Bank.
- Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007.
"Do tax sparing agreements contribute to the attraction of FDI in developing countries?,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
- Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries ?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
- Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00310534, HAL.
- Joeri Gorter & A. Parikh, 2000. "How mobile is capital within the European Union?," CPB Research Memorandum 172.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
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More about this item
Keywordsforeign direct investment; tax sparing; credit and exempt tax systems; corporate taxes; interest and royalty taxes;
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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