@misc{aei21864,
           title = {Foreign Direct Investment and Company Taxation in Europe. ENEPRI Working Paper No. 4, April 2001},
          series = {SM005},
           pages = {46},
           month = {April},
            year = {2001},
          author = {Agn{\`e}s B{\'e}nassy-Qu{\'e}r{\'e} and Lionel Fontagn{\'e} and Amina. Lahr{\`e}che-R{\'e}vil},
        keywords = {Tax competition; tax harmonization.},
             url = {http://aei.pitt.edu/1864/},
        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. }
}