An Alternative Formulation of the Devereux-Griffith Effective Average Tax Rates for International Investment
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References listed on IDEAS
- Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
- Hans-Werner Sinn, 1991.
"Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View,"
NBER Chapters,in: Tax Policy and the Economy, Volume 5, pages 25-54
National Bureau of Economic Research, Inc.
- Hans-Werner Sinn, 1990. "Taxation and the Cost of Capital: The "Old" View, the "New" View and Another View," NBER Working Papers 3501, National Bureau of Economic Research, Inc.
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Keywordsforeign direct investment; multinational enterprise; taxation; effective tax rates;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
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