The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? /
This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization (is...
| Autor Principal: | |
|---|---|
| Outros autores: | |
| Formato: | Revista |
| Idioma: | English |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2000.
|
| Series: | IMF Working Papers; Working Paper ;
No. 2000/173 |
| Acceso en liña: | Full text available on IMF |