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Tax Competition in EU implies EMTR different: some effects on FDI and Economic Growth Rate

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  • Maria Rosaria Alfano

Abstract

Tax base mobility in a globalised economy implies that tax policy influences savings, domestic investments and inter-jurisdictional capital mobility. Assuming the existence of spatial and temporal interdependence, using: a data set of EU countries, after the capital market liberalisation, and a longitudinal data technique for pooling time series of cross section; we test how difference in national tax influence capital inflows and outflows. More, using a cointegration analysis on GDP procapita and FDI time series’, we investigate the link between these two paths.

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  • Maria Rosaria Alfano, 2005. "Tax Competition in EU implies EMTR different: some effects on FDI and Economic Growth Rate," Public Economics 0510015, University Library of Munich, Germany.
    • Handle: RePEc:wpa:wuwppe:0510015
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax Competition; FDI; Economic Growth; Cointegration analysis;
    All these keywords.

    JEL classification:

    • D6 - Microeconomics - - Welfare Economics
    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H - Public Economics

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