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Tax Competition and Foreign Direct Investment · Study

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PreprintTax Competition and Foreign Direct Investment

Agnès Bénassy‐Quéré2003

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Preprintgreen2003

Tax Competition and Foreign Direct Investment

Agnès Bénassy‐Quéré

75 citations·0/0 files stored·RePEc: Research Papers in Economics

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Corporate Taxation and Avoidance Local Government Finance and Decentralization Fiscal Policy and Economic Growth

Abstract

Tax competition;Tax and budget policy;FDI

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References

1956A Pure Theory of Local Expenditures 1990Increasing Returns and Economic Geography 1997How Taxing is Corruption on International Investors?1992International investment location decisions 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1999Theories of Tax Competition 1993An Empirical Assessment of the Proximity-Concentration Tradeoff between Multinational Sales and Trade 1994Fiscal Paradise: Foreign Tax Havens and American Business

Cited by

2006Taxation, Business Environment and FDI Location in OECD Countries 2005Do Low Corporate Income Tax Rates Attract FDI? Evidence from Eight Central and East European Countries 2017Optimal policy for attracting FDI: Investment cost subsidy versus tax rate reduction 2007Taxation and business environment as drivers of foreign direct investment in OECD countries 2007Tax Effects on Foreign Direct Investment 2005Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment

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Details

Year2003

Typepreprint

Published2003-12-01

VenueRePEc: Research Papers in Economics

Languageen

Citations75

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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openalex_workW1538352180

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2005From Bound Duties to Actual Protection: Industrial Liberalisation in the Doha Round

2006What a difference does it make? Understanding the empirical literature on taxation and international capital flows