IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Corporate Taxation of Foreign Direct Investment Income 1991-2001

Listed author(s):
  • Kwang-Yeol Yoo

This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries. Nevertheless, a large variation across host countries still remains. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal FDI and by as much as 21 percentage points for infra-marginal FDI in 2001, a cross-country comparison of tax burden indicators shows that, irrespective of the tax burden indicators chosen, Canada, Iceland and Japan are persistently ranked as high-tax host countries over the 1990s. It is also found that there is more variation in the tax burdens faced by a parent company operating in different host countries than in the tax burdens faced by subsidiaries from different home countries operating in the ... Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) Cette étude construit les indicateurs de la charge fiscale sur l’IDE afin d’examiner leurs tendances et les caractéristiques par pays. Pendant les années 90, la charge fiscale globale sur les entrées d’IDE (mesurée par les taux marginaux effectifs d'imposition) a diminué de 8 points de pourcentage, reflétant des réformes de l'imposition du revenu des sociétés dans certains des pays de l’OCDE. Néanmoins, une grande diversité demeure entre pays d'accueil. Les taux marginaux effectifs d'imposition sur les entrées d’IDE différaient selon les pays d'accueil d’environ 28 points de pourcentage pour l’IDE marginal et d’environ 21 points de pourcentage pour l’IDE infra-marginal en 2001. Une comparaison internationale des indicateurs de charge fiscale montre que, quels que soient les indicateurs choisis, le Canada, l’Islande et le Japon figurent systématiquement parmi les pays d'accueil à forte fiscalité au cours des années 90. On a également pu constater que les charges fiscales auxquelles ...

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Paper provided by OECD Publishing in its series OECD Economics Department Working Papers with number 365.

in new window

Date of creation: 26 Aug 2003
Handle: RePEc:oec:ecoaaa:365-en
Contact details of provider: Postal:
2 rue Andre Pascal, 75775 Paris Cedex 16

Phone: 33-(0)-1-45 24 82 00
Fax: 33-(0)-1-45 24 85 00
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:oec:ecoaaa:365-en. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.