Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
de Mooij, Ruud A.
- Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
F21 | H25
jel: jel:F21 | jel:H25
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...