The Impact of Taxes and Public Spending on the Location of FDI: Evidence from FDI-flows within Europe


Buettner, Thiess


[img]
Preview
PDF
dp0217.pdf - Published

Download (281kB)

URL: http://ub-madoc.bib.uni-mannheim.de/427
URN: urn:nbn:de:bsz:180-madoc-4272
Document Type: Working paper
Year of publication: 2002
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Subject headings (SWD): Steuer , Spende , Direktinvestition , Steuerwettbewerb
Abstract: In a place to place analysis of bilateral FDI flows the average company tax burden, the statutory corporation tax rate, as well as the cost of capital are used to capture the tax incentives. In addition, indicators of public spending in general and with regard to different functions of government and rankings of competitiveness related to public sector activities are used to measure the role of public service provision. The results show significant effects of tax incentives, in particular, the marginal tax burden and the statutory tax rate prove jointly significant. However, only weak indications of a countervailing effect of public expenditures are found.
Additional information:

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




+ Citation Example and Export

Buettner, Thiess (2002) The Impact of Taxes and Public Spending on the Location of FDI: Evidence from FDI-flows within Europe. Open Access [Working paper]
[img]
Preview


+ Search Authors in

+ Download Statistics

Downloads per month over past year

View more statistics



You have found an error? Please let us know about your desired correction here: E-Mail


Actions (login required)

Show item Show item