The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis
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References listed on IDEAS
- Gropp, Reint & Kostial, Kristina, 2000. "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series 0031, European Central Bank.
- Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007.
"Do tax sparing agreements contribute to the attraction of FDI in developing countries?,"
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- 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.
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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
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2007-11-17 (All new papers)
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