The Impact of Corporate Taxation on Foreign Direct Investment: a Survey
This paper reviews the literature on factors influencing the allocation of foreign direct investments, with respect to the significant role of corporate taxation policy. The review includes BucovetskyÃs tax competition model where countries are assumed to be asymmetric. Empirical studies of Sâˆ rensen (2000), Root and Ahmed (1978), Mooij and Ederveen (2003) are touched upon in the survey. The paper helps to understand the importance of tax policy in attracting foreign investments to the country. The survey assumes effective enforcement to highlight the impact of taxation on foreign investment.
|Date of creation:||2008|
|Date of revision:|
|Publication status:||Published in Working Papers in Economics.School of Economics and Business Administration,Tallinn University of Technology (TUTWPE), Pages 29-50|
|Contact details of provider:|| Postal: Kopli tn. 101, 11712 Tallinn|
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- Ruud A. de Mooij & Sjef Ederveen, 2001.
"Taxation and Foreign Direct Investment: A Synthesis of Empirical Research,"
CESifo Working Paper Series
588, CESifo Group Munich.
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- Ruud de Mooij & S. Ederveen, 2001. "Taxation and foreign direct investment; a synthesis of empirical research," CPB Discussion Paper 3, CPB Netherlands Bureau for Economic Policy Analysis.
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"New Results on the Effects of Tax Policy on the International Location of Investment,"
in: The Effects of Taxation on Capital Accumulation, pages 201-222
National Bureau of Economic Research, Inc.
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- Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
- Frey, Bruno S. & Eichenberger, Reiner, 1996. "To harmonize or to compete? That's not the question," Journal of Public Economics, Elsevier, vol. 60(3), pages 335-349, June.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Revil, 2000. "Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe," Working Papers 2000-06, CEPII research center.
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