How taxation affects foreign direct investment (country - specific evidence) (English)

The author estimates empirically the degree to which the tax systems of both home and host countries affect foreign direct investment (FDI). He presents evidence that tax rules significantly affect capital flow from FDI. Home country taxes in particular appear to significantly affect the behavior of FDI. By identifying the incentives associated with different tax parameters in the home and host countries, the author identifies different channels through...

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Author

Joosung Jun;
Document Date
1994/06/30
Document Type
Policy Research Working Paper
Report Number
WPS1307
Volume No
1
Total Volume(s)
1
Disclosure Date
2010/07/01
Doc Name
How taxation affects foreign direct investment (country - specific evidence)
Keywords
effective tax rate

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Citation

Joosung Jun.

How taxation affects foreign direct investment (country - specific evidence) (English). Policy, Research working paper ; no. WPS 1307 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/498591468739199710

How taxation affects foreign direct investment (country - specific evidence) (English)

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