Corporate income taxation uncertainty and foreign direct investment

Research English OPEN
Zagler, Martin; Zanzottera, Cristiana;
(2012)
  • Publisher: WU Vienna University of Economics and Business, Universität Wien
  • Subject: RVK PP 8080 | Int. Steuerrecht / Körperschaftsteuer / Direktinvestition / Rechtssicherheit / internationaler Vergleich

This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal ... View more
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