Taxation and Foreign Direct Investment: A Synthesis of Empirical Research

Research, Preprint English OPEN
de Mooij, Ruud A. ; Ederveen, Sjef (2001)
  • Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
  • Subject: F21 | H25
    • jel: jel:F21 | jel:H25
      ddc: ddc:330

This paper reviews the empirical literature on the impact of company taxes on the allocation of foreign direct investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform definition. Read also the accompanying... View more
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