The impact of tax on foreign direct investment: empirical evidence and the implications for tax integration schemes
We estimate the impact of taxation on foreign direct investment (FDI) flows, using data on flows between seven countries for 1984 through 1989, and a sophisticated measure of the cost of capital. We find that the choice between domestic investment and total outward FDI is not significantly affected...
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| Aineistotyyppi: | Journal article |
| Julkaistu: |
1995
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