FDI and Corporate Tax Revenue: Tax Harmonization or Competition?

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.

01. Juni 2001

Autoren Reint E. Gropp Kristina Kostial

Außerdem in diesem Heft

FDI and Corporate Tax Revenue: Tax Harmonization or Competition?

Reint E. Gropp Kristina Kostial

in: Finance & Development, Nr. 2, 2001

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