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Foreign Direct Investment and Company Taxation in Europe. ENEPRI Working Paper No. 4, April 2001

Bénassy-Quéré, Agnès and Fontagné, Lionel and Lahrèche-Révil, Amina. (2001) Foreign Direct Investment and Company Taxation in Europe. ENEPRI Working Paper No. 4, April 2001. [Working Paper]

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    Abstract

    [From the Abstract]. This paper provides an econometric analysis of the sensitivity of inward foreign direct investment (FDI), in some OECD countries, to tax rates and to tax regimes. It is shown that inward FDI is negatively affected by a rise in effective as well as nominal corporate tax rates. This result holds, be the fiscal regime (exemption/credit) controlled or not.

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    Item Type: Working Paper
    Uncontrolled Keywords: Tax competition; tax harmonization.
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Centre for European Policy Studies (Brussels) > ENEPRI Working Papers
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 08 Jul 2004
    Page Range: p. 46
    Last Modified: 15 Feb 2011 17:20
    URI: http://aei.pitt.edu/id/eprint/1864

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