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The Impact of Corporate Taxation on Foreign Direct Investment: a Survey

  • Svetlana Raudonen

    ()

    (Department of Economics at Tallinn University of Technology)

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    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 Bucovetsky’s tax competition model where countries are assumed to be asymmetric. Empirical studies of S¸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.

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    File URL: http://deepthought.ttu.ee/majandus/tekstid/TUTWPE_08_182.pdf
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    Paper provided by Tallinn School of Economics and Business Administration, Tallinn University of Technology in its series Working Papers with number 182.

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    Length: 22
    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
    Handle: RePEc:ttu:wpaper:182
    Contact details of provider: Postal: Kopli tn. 101, 11712 Tallinn
    Phone: +(372)620 3535
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    Web page: http://majandus.ttu.eeEmail:


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    1. Michael J. Boskin & William G. Gale, 1987. "New Results on the Effects of Tax Policy on the International Location of Investment," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 201-222 National Bureau of Economic Research, Inc.
    2. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    3. 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.
    4. Lahiri, S & Ono, Y, 1997. "Foreign Direct Investment, Local Content Requirement, and Profit Taxation," ISER Discussion Paper 0438, Institute of Social and Economic Research, Osaka University.
    5. 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.
    6. Hannes Winner, 2005. "Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data," International Tax and Public Finance, Springer, vol. 12(5), pages 667-687, September.
    7. Peter Birch Sørensen, 2000. "The case for international tax co-ordination reconsidered," Economic Policy, CEPR;CES;MSH, vol. 15(31), pages 429-472, October.
    8. 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.
    9. 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.
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