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- W2094225537 abstract "This paper analyzes the link between Foreign Direct Investment (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 EU harmonization (isolating the revenue effect of FDI on the tax base from direct effects through the rate harmonization) suggest that high (low) tax countries would gain (lose) revenue from harmonization; these effects may be substantial. Our results also suggest that EU tax harmonization would significantly affect the net FDI position of some countries." @default.
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- W2094225537 date "2000-01-01" @default.
- W2094225537 modified "2023-10-05" @default.
- W2094225537 title "The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?" @default.
- W2094225537 doi "https://doi.org/10.2139/ssrn.355624" @default.
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