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Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty
16 references·14 citing·44 second hop
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this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 2009Diffusion of Innovations2,442 cited
  • 2001Institutions, Transaction Costs, and Entry Mode Choice in Eastern Europe772 cited
  • 1989Optimal Taxation and Optimal Tax Systems505 cited
  • 2001World Development Indicators 2001413 cited
  • 1976Revenue structure, fiscal illusion, and budgetary choice358 cited
  • 1990Administrative and Compliance Costs of Taxation.307 cited
  • 1999Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment305 cited
  • 2000The Determinants of Foreign Direct Investment in Transition Economies284 cited
  • 1977Revenue structure, fiscal illusion, and budgetary choice: Reply234 cited
  • 1991Taxation with Costly Administration168 cited
  • 1996The Income Tax Compliance Cost of Big Business166 cited
  • 1992THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM150 cited
  • 1984The Compliance Cost of the U.S. Individual Income Tax System146 cited
  • 2000The Tax Reform Experiment in Transitional Countries137 cited
  • 1995Fiscal incentives for investment and innovation

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135 cited

Cited by

  • 2009Do BITs Really Work? Revisiting the Empirical Link Between Investment Treaties and Foreign Direct Investment76 cited
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  • 2005Do Low Corporate Income Tax Rates Attract FDI? Evidence from Eight Central and East European Countries56 cited
  • 2009The Effect of Tax and Investment Treaties on Bilateral FDI Flows to Transition Economies51 cited
  • 2009Do Investment Agreements Attract Investment? Evidence from Latin America49 cited
  • 2017The Determinants of Foreign Direct Investment in Transition Economies: A Meta‐analysis45 cited
  • 2021The influence of generalized and arbitrary institutional inefficiencies on the ownership decision in cross-border acquisitions43 cited
  • 2012Progressive taxes and firm births41 cited
  • 2009The Impact on Foreign Direct Investment of BITs37 cited
  • 2009Double Tax Treaties: An Introduction33 cited
  • 2022Incentivizing angels to invest in start-ups: Evidence from a natural experiment29 cited
  • 2009The Impact of Endogenous Tax Treaties on Foreign Direct Investment: Theory and Empirical Evidence29 cited
  • 2007On the appropriate measure of tax burden on foreign direct investment to the CEECs22 cited
  • 2015Economics and finance in Indonesia21 cited