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.
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Book which was published by since 2005 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCSD:31822021212543
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