Taxation and business environment as drivers of foreign direct investment in OECD countries:
How important are differences in corporate taxation for the investment decisions of multinational enterprises (MNEs)? Over the past decade, interest in this issue has been growing in parallel with the increasing mobility of capital and internationalisation of businesses. Standard models of the MNEs...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , , |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2007
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | How important are differences in corporate taxation for the investment decisions of multinational enterprises (MNEs)? Over the past decade, interest in this issue has been growing in parallel with the increasing mobility of capital and internationalisation of businesses. Standard models of the MNEs predict that corporate taxation can influence foreign direct investment (FDI) by creating a wedge between the pre- and post-tax returns on investment. The relevant tax wedge, however, depends on whether MNEs' investment is incremental or involves the creation of entirely new plants. |
| Beschreibung: | 1 Online-Ressource (41 p.) |
| DOI: | 10.1787/eco_studies-v2006-art8-en |
Internformat
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061298867 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121458.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2007 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/eco_studies-v2006-art8-en |2 doi | |
| 035 | |a (DE-627-1)061298867 | ||
| 035 | |a (DE-599)KEP061298867 | ||
| 035 | |a (FR-PaOEC)eco_studies-v2006-art8-en | ||
| 035 | |a (EBP)061298867 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 100 | 1 | |a Hajkova, Dana |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Taxation and business environment as drivers of foreign direct investment in OECD countries |c Dana, Hajkova ... [et al] |
| 264 | 1 | |a Paris |b OECD Publishing |c 2007 | |
| 300 | |a 1 Online-Ressource (41 p.) | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a How important are differences in corporate taxation for the investment decisions of multinational enterprises (MNEs)? Over the past decade, interest in this issue has been growing in parallel with the increasing mobility of capital and internationalisation of businesses. Standard models of the MNEs predict that corporate taxation can influence foreign direct investment (FDI) by creating a wedge between the pre- and post-tax returns on investment. The relevant tax wedge, however, depends on whether MNEs' investment is incremental or involves the creation of entirely new plants. | ||
| 650 | 4 | |a Economics | |
| 700 | 1 | |a Nicoletti, Giuseppe |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Vartia, Laura |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Yoo, Kwang-Yeol |e MitwirkendeR |4 ctb | |
| 773 | 0 | 8 | |i Enthalten in |t OECD Economic Studies |g Vol. 2006, no. 2, p. 7-38 |
| 773 | 1 | 8 | |g volume:2006 |g year:2006 |g number:2 |g pages:7-38 |
| 775 | 0 | 8 | |i Parallele Sprachausgabe |n Französisch |t La fiscalité et l'environnement des entreprises comme déterminants des investissements directs étrangers |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/eco_studies-v2006-art8-en |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC-article | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a AR | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061298867 |
|---|---|
| _version_ | 1816797352483094528 |
| adam_text | |
| any_adam_object | |
| author | Hajkova, Dana |
| author2 | Nicoletti, Giuseppe Vartia, Laura Yoo, Kwang-Yeol |
| author2_role | ctb ctb ctb |
| author2_variant | g n gn l v lv k y y kyy |
| author_facet | Hajkova, Dana Nicoletti, Giuseppe Vartia, Laura Yoo, Kwang-Yeol |
| author_role | aut |
| author_sort | Hajkova, Dana |
| author_variant | d h dh |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC ZDB-13-SOC-article |
| ctrlnum | (DE-627-1)061298867 (DE-599)KEP061298867 (FR-PaOEC)eco_studies-v2006-art8-en (EBP)061298867 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/eco_studies-v2006-art8-en |
| format | Electronic Article |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02114caa a22004092 4500</leader><controlfield tag="001">ZDB-13-SOC-061298867</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121458.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2007 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/eco_studies-v2006-art8-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061298867</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061298867</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)eco_studies-v2006-art8-en</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061298867</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="100" ind1="1" ind2=" "><subfield code="a">Hajkova, Dana</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxation and business environment as drivers of foreign direct investment in OECD countries</subfield><subfield code="c">Dana, Hajkova ... [et al]</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (41 p.)</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="520" ind1=" " ind2=" "><subfield code="a">How important are differences in corporate taxation for the investment decisions of multinational enterprises (MNEs)? Over the past decade, interest in this issue has been growing in parallel with the increasing mobility of capital and internationalisation of businesses. Standard models of the MNEs predict that corporate taxation can influence foreign direct investment (FDI) by creating a wedge between the pre- and post-tax returns on investment. The relevant tax wedge, however, depends on whether MNEs' investment is incremental or involves the creation of entirely new plants.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Nicoletti, Giuseppe</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Vartia, Laura</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Yoo, Kwang-Yeol</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">OECD Economic Studies</subfield><subfield code="g">Vol. 2006, no. 2, p. 7-38</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:2006</subfield><subfield code="g">year:2006</subfield><subfield code="g">number:2</subfield><subfield code="g">pages:7-38</subfield></datafield><datafield tag="775" ind1="0" ind2="8"><subfield code="i">Parallele Sprachausgabe</subfield><subfield code="n">Französisch</subfield><subfield code="t">La fiscalité et l'environnement des entreprises comme déterminants des investissements directs étrangers</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/eco_studies-v2006-art8-en</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-article</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</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-061298867 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:56:13Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (41 p.) |
| psigel | ZDB-13-SOC ZDB-13-SOC-article |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Hajkova, Dana VerfasserIn aut Taxation and business environment as drivers of foreign direct investment in OECD countries Dana, Hajkova ... [et al] Paris OECD Publishing 2007 1 Online-Ressource (41 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier How important are differences in corporate taxation for the investment decisions of multinational enterprises (MNEs)? Over the past decade, interest in this issue has been growing in parallel with the increasing mobility of capital and internationalisation of businesses. Standard models of the MNEs predict that corporate taxation can influence foreign direct investment (FDI) by creating a wedge between the pre- and post-tax returns on investment. The relevant tax wedge, however, depends on whether MNEs' investment is incremental or involves the creation of entirely new plants. Economics Nicoletti, Giuseppe MitwirkendeR ctb Vartia, Laura MitwirkendeR ctb Yoo, Kwang-Yeol MitwirkendeR ctb Enthalten in OECD Economic Studies Vol. 2006, no. 2, p. 7-38 volume:2006 year:2006 number:2 pages:7-38 Parallele Sprachausgabe Französisch La fiscalité et l'environnement des entreprises comme déterminants des investissements directs étrangers FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/eco_studies-v2006-art8-en Volltext |
| spellingShingle | Hajkova, Dana Taxation and business environment as drivers of foreign direct investment in OECD countries Economics |
| title | Taxation and business environment as drivers of foreign direct investment in OECD countries |
| title_auth | Taxation and business environment as drivers of foreign direct investment in OECD countries |
| title_exact_search | Taxation and business environment as drivers of foreign direct investment in OECD countries |
| title_full | Taxation and business environment as drivers of foreign direct investment in OECD countries Dana, Hajkova ... [et al] |
| title_fullStr | Taxation and business environment as drivers of foreign direct investment in OECD countries Dana, Hajkova ... [et al] |
| title_full_unstemmed | Taxation and business environment as drivers of foreign direct investment in OECD countries Dana, Hajkova ... [et al] |
| title_short | Taxation and business environment as drivers of foreign direct investment in OECD countries |
| title_sort | taxation and business environment as drivers of foreign direct investment in oecd countries |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/eco_studies-v2006-art8-en |
| work_keys_str_mv | AT hajkovadana taxationandbusinessenvironmentasdriversofforeigndirectinvestmentinoecdcountries AT nicolettigiuseppe taxationandbusinessenvironmentasdriversofforeigndirectinvestmentinoecdcountries AT vartialaura taxationandbusinessenvironmentasdriversofforeigndirectinvestmentinoecdcountries AT yookwangyeol taxationandbusinessenvironmentasdriversofforeigndirectinvestmentinoecdcountries |