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|
|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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International Tax and Public Finance,
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- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June. Full references (including those not matched with items on IDEAS)
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