FDI and Corporate Tax Revenue: Tax Harmonization or Competition?

01. Juni 2001

Autoren Reint E. Gropp Kristina Kostial

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Außerdem in diesem Heft

FDI and Corporate Tax Revenue: Tax Harmonization or Competition?

Reint E. Gropp Kristina Kostial

in: Finance & Development, Nr. 2, 2001

Abstract

OECD countries with high corporate tax rates have experienced both high net outflows of foreign direct investment and a decline in corporate tax revenue. Identification of a causal link between these two trends has implications for the debate on tax harmonization versus tax competition.

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