Series: IMF Working Papers
Author(s): Reint Gropp , and Kristina Kostial
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 October 2000
Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate
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 tu...