The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?
This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization (isolating the revenue effect of FDI on the tax... READ MORE...

Publication date: October 2000
ISBN 9781451858624
$15.00

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