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...
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Weitere Verfasser: | , , |
Format: | Elektronisch Artikel |
Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2007
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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
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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 |
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