What a difference does it make ?: understanting the empirical literature on taxation and international captal flows /
This study explains the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, the meta analysis of De Mooij and Ederveen (2003) is extended by considering an alternative classification of the literature and...
| Κύριος συγγραφέας: | Mooij, Ruud A. de. |
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| Corporate συγγραφέας: | European Commission : Directorate-General for Economic and Financial Affairs. |
| Άλλοι συγγραφείς: | Ederveen, Sjef. |
| Μορφή: | Βιβλίο |
| Γλώσσα: | English |
| Στοιχεία έκδοσης: |
Brussels- Belgium:
European Comission: Directorate-General for Economic and Financial Affairs,
2006
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| Σειρά: |
European Economy. Economic papers ;
261. |
| Διαθέσιμο Online: |
http://ec.europa.eu/economy_finance/publications/publication_summary586_en.htm |
| Ετικέτες: |
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| Περίληψη: |
This study explains the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, the meta analysis of De Mooij and Ederveen (2003) is extended by considering an alternative classification of the literature and by including new studies that have recently become available. Specific attention is paid to two new dimensions: the spatial and the time dimension of the underlying studies. |
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| Φυσική περιγραφή: |
33 σ.: πιν. 30 εκ. |
| ISSN: |
1016-8060 (print) 1725-3187 (online) |
| Σχετικά τεκμήρια: |
Economic Papers |