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- W1972009693 abstract "Over the past few years, some Latin American countries have decreased their corporate income tax rates to attract foreign direct investment. However, such a policy will have a significant impact only if foreign investment is highly sensitive to tax rates. Otherwise, the main impact of a lower tax rate would be a decrease in tax revenue. Unfortunately there is no evidence in the economic literature for the magnitude of this elasticity in Latin American countries. The contribution of this article is twofold. First, it provides a consistent estimate of the foreign direct investment tax elasticity for Latin America. Second, it considers explicitly the fact that foreign investors have outside options and might decide not to invest in Latin America at all. If the empirical analysis does not consider the presence of outside options, the estimated elasticity will be biased. The empirical evidence provided by this article, using a discrete ch oice model and a panel of eleven Latin American countries for 1990–2002, shows a point estimate of the tax elasticity of foreign direct investment that ranges between –0.5 and –0.9. Resumen: Durante los ultimos anos, varios paises de America Latina han bajado las tasas de impuesto a las utilidades de las empresas, entre otras razones, con el objetivo de atraer mas inversion extranjera. Sin embargo, dicha politica solo puede tener resultados significativos si la inversion extranjera es relativamente sensible a la tasa de impuestos. De lo contrario, el efecto principal se limitaria a una fuerte reduccion en la recaudacion tributaria. Desafortunadamente, para America Latina no hay evidencia empirica en la literatura economica que indique la magnitud de dicha elasticidad. Una primera contribucion de este trabajo consiste precisamente en estimar la magnitud de los efectos tributarios en la inversion extranjera en America Latina. Una segunda contribucion consiste en considerar explicitamente en el analisis empirico el hecho de que los inversionistas extranjeros tienen una outside option en sus alternativas de inversion y pueden decidir no invertir en ningun pais de America Latina. La evidencia empirica en este trabajo, utilizando un modelo de eleccion discreta y un panel de once paises en Latinoamerica para el periodo 1990–2002, muestra una elasticidad impuesto de la inversion extranjera entre –0.8 y –1." @default.
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- W1972009693 date "2010-01-01" @default.
- W1972009693 modified "2023-10-17" @default.
- W1972009693 title "Efectos de los impuestos corporativos en la inversión extranjera en América Latina" @default.
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- W1972009693 doi "https://doi.org/10.1353/lar.0.0127" @default.
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