Corporate Taxation of Foreign Direct Investment Income 1991-2001:
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries....
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2003
|
| Schriftenreihe: | OECD Economics Department Working Papers
no.365 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries. Nevertheless, a large variation across host countries still remains. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal FDI and by as much as 21 percentage points for infra-marginal FDI in 2001, a cross-country comparison of tax burden indicators shows that, irrespective of the tax burden indicators chosen, Canada, Iceland and Japan are persistently ranked as high-tax host countries over the 1990s. It is also found that there is more variation in the tax burdens faced by a parent company operating in different host countries than in the tax burdens faced by subsidiaries from different home countries operating in the ... |
| Beschreibung: | 1 Online-Ressource (70 p.) 21 x 29.7cm. |
| DOI: | 10.1787/218605563356 |
Internformat
MARC
| LEADER | 00000cam a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061298549 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121123.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2003 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/218605563356 |2 doi | |
| 035 | |a (DE-627-1)061298549 | ||
| 035 | |a (DE-599)KEP061298549 | ||
| 035 | |a (FR-PaOEC)218605563356 | ||
| 035 | |a (EBP)061298549 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a G31 |2 jelc | ||
| 084 | |a F21 |2 jelc | ||
| 084 | |a F23 |2 jelc | ||
| 084 | |a H87 |2 jelc | ||
| 084 | |a H25 |2 jelc | ||
| 084 | |a H32 |2 jelc | ||
| 100 | 1 | |a Yoo, Kwang-Yeol |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Corporate Taxation of Foreign Direct Investment Income 1991-2001 |c Kwang-Yeol, Yoo = Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) / Kwang-Yeol, Yoo |
| 246 | 3 | 3 | |a Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) |
| 264 | 1 | |a Paris |b OECD Publishing |c 2003 | |
| 300 | |a 1 Online-Ressource (70 p.) |c 21 x 29.7cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Economics Department Working Papers |v no.365 | |
| 520 | |a This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries. Nevertheless, a large variation across host countries still remains. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal FDI and by as much as 21 percentage points for infra-marginal FDI in 2001, a cross-country comparison of tax burden indicators shows that, irrespective of the tax burden indicators chosen, Canada, Iceland and Japan are persistently ranked as high-tax host countries over the 1990s. It is also found that there is more variation in the tax burdens faced by a parent company operating in different host countries than in the tax burdens faced by subsidiaries from different home countries operating in the ... | ||
| 650 | 4 | |a Economics | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/218605563356 |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a BO | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061298549 |
|---|---|
| _version_ | 1816797335903010817 |
| adam_text | |
| any_adam_object | |
| author | Yoo, Kwang-Yeol |
| author_facet | Yoo, Kwang-Yeol |
| author_role | aut |
| author_sort | Yoo, Kwang-Yeol |
| author_variant | k y y kyy |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC |
| ctrlnum | (DE-627-1)061298549 (DE-599)KEP061298549 (FR-PaOEC)218605563356 (EBP)061298549 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/218605563356 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02406cam a22004212 4500</leader><controlfield tag="001">ZDB-13-SOC-061298549</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121123.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2003 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/218605563356</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061298549</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061298549</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)218605563356</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061298549</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G31</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">F21</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">F23</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H87</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H25</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">H32</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Yoo, Kwang-Yeol</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Corporate Taxation of Foreign Direct Investment Income 1991-2001</subfield><subfield code="c">Kwang-Yeol, Yoo = Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) / Kwang-Yeol, Yoo</subfield></datafield><datafield tag="246" ind1="3" ind2="3"><subfield code="a">Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE)</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2003</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (70 p.)</subfield><subfield code="c">21 x 29.7cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Economics Department Working Papers</subfield><subfield code="v">no.365</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries. Nevertheless, a large variation across host countries still remains. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal FDI and by as much as 21 percentage points for infra-marginal FDI in 2001, a cross-country comparison of tax burden indicators shows that, irrespective of the tax burden indicators chosen, Canada, Iceland and Japan are persistently ranked as high-tax host countries over the 1990s. It is also found that there is more variation in the tax burdens faced by a parent company operating in different host countries than in the tax burdens faced by subsidiaries from different home countries operating in the ...</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/218605563356</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061298549 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:55:57Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (70 p.) 21 x 29.7cm. |
| psigel | ZDB-13-SOC |
| publishDate | 2003 |
| publishDateSearch | 2003 |
| publishDateSort | 2003 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Economics Department Working Papers |
| spelling | Yoo, Kwang-Yeol VerfasserIn aut Corporate Taxation of Foreign Direct Investment Income 1991-2001 Kwang-Yeol, Yoo = Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) / Kwang-Yeol, Yoo Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) Paris OECD Publishing 2003 1 Online-Ressource (70 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.365 This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries. Nevertheless, a large variation across host countries still remains. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal FDI and by as much as 21 percentage points for infra-marginal FDI in 2001, a cross-country comparison of tax burden indicators shows that, irrespective of the tax burden indicators chosen, Canada, Iceland and Japan are persistently ranked as high-tax host countries over the 1990s. It is also found that there is more variation in the tax burdens faced by a parent company operating in different host countries than in the tax burdens faced by subsidiaries from different home countries operating in the ... Economics FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/218605563356 Volltext |
| spellingShingle | Yoo, Kwang-Yeol Corporate Taxation of Foreign Direct Investment Income 1991-2001 Economics |
| title | Corporate Taxation of Foreign Direct Investment Income 1991-2001 |
| title_alt | Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) |
| title_auth | Corporate Taxation of Foreign Direct Investment Income 1991-2001 |
| title_exact_search | Corporate Taxation of Foreign Direct Investment Income 1991-2001 |
| title_full | Corporate Taxation of Foreign Direct Investment Income 1991-2001 Kwang-Yeol, Yoo = Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) / Kwang-Yeol, Yoo |
| title_fullStr | Corporate Taxation of Foreign Direct Investment Income 1991-2001 Kwang-Yeol, Yoo = Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) / Kwang-Yeol, Yoo |
| title_full_unstemmed | Corporate Taxation of Foreign Direct Investment Income 1991-2001 Kwang-Yeol, Yoo = Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) / Kwang-Yeol, Yoo |
| title_short | Corporate Taxation of Foreign Direct Investment Income 1991-2001 |
| title_sort | corporate taxation of foreign direct investment income 1991 2001 |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/218605563356 |
| work_keys_str_mv | AT yookwangyeol corporatetaxationofforeigndirectinvestmentincome19912001 AT yookwangyeol impositionsurlessocietesdurevenudelinvestissementdirectetrangerlide |