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An empirical analysis of the mechanisms of international tax competition between Russia and foreign countries

Эмпирический анализ механизмов международной налоговой конкуренции между Россией и зарубежными странами

Milogolov, Nikolay (Милоголов, Николай) () and Korytin, Andrey (Корытин, Андрей) ()
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Milogolov, Nikolay (Милоголов, Николай): The Russian Presidential Academy of National Economy and Public Administration
Korytin, Andrey (Корытин, Андрей): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: This paper is devoted to the testing of the empirical hypothesis about impact of taxation on the decisions of foreign investors. We use empirical model suggested by the authors in order to assess the impact of tax factor on the decisions of foreign investors choosing sectors of Russian economy as object of investment. Authors make conclusion that there are necessary pre-conditions for international tax competition in the economic conditions which are common for Russian economy.

Pages: 42 pages
Date: 2020-04
New Economics Papers: this item is included in nep-cis and nep-pbe
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