How does FDI react to corporate taxation?

被引：117

作者：

Bénassy-Quéré, A ^{[1
]}

Fontagné, L ^{[1
]}

Lahrèche-Révil, A ^{[1
]}

机构：

[1] CNRS, F-75005 Paris, France

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2005年 / 12卷 / 05期

关键词：

tax competition; Foreign Direct Investment;

D O I：

10.1007/s10797-005-2652-4

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Based on a panel of bilateral FDI flows among 11 OECD countries over 1984-2000, we show that, although agglomeration-related factors are strong determinants of FDI, tax differentials also play a significant role in understanding foreign location decisions. We further investigate non-linearities in the impact of tax differentials, and explore the impact of tax schemes. Our results are consistent with the imperfect competition literature which underscores the possibility of tax differentials across countries in equilibrium.

引用

页码：583 / 603

页数：21

共 42 条

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Andersson F., 2003, J PUBLIC ECON THEORY, V5, P279, DOI DOI 10.1111/1467-9779.00133

[2]

[Anonymous], 1969, US TAXATION FOREIGN

[3] Agglomeration, integration and tax harmonisation [J].