Corporate Taxation and Bilateral FDI with Threshold Barriers
By:Assaf Razin
Published on 2005 by
"The paper brings out the special mechanism through which taxes influence bilateral FDI, when investment decisions are two-fold in the presence of fixed setup flows costs.
For each pair of source-host countries, there is a set of factors determining whether aggregate FDI flows will occur at all, and a different set of factors determimnig the volume of FDI flows (provided that they occur).
We demonstrate that the notion that the mere international tax differetials are a key factor behind the direction and magnitude of FDI flows is too simple.
We argue that the source country tax rate works primarely on the selection process, whereas the host-country tax rate affect mainly the magnitude of the FDI, once they occur.
We analyze international panel data with 24 OECD countries over the period 1981-1998 by the Heckman selection method to bring evidence in support of this argument"--NBER website
This Book was ranked at 83 by Google Books for keyword Corporate Taxes.
Book ID of Corporate Taxation and Bilateral FDI with Threshold Barriers's Books is DkqyAAAAIAAJ, Book which was written by "Assaf Razin" have ETAG "8L46I6zvVU4"
Book which was published by since 2005 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCSD:31822021212543
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