The Impact of Corporate Taxation on Foreign Direct Investment: a Survey

Svetlana Raudonen ()
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Svetlana Raudonen: Department of Economics at Tallinn University of Technology

No 182, Working Papers from Tallinn School of Economics and Business Administration, Tallinn University of Technology

Abstract: This paper reviews the literature on factors influencing the allocation of foreign direct investments, with respect to the significant role of corporate taxation policy. The review includes Bucovetskyís tax competition model where countries are assumed to be asymmetric. Empirical studies of S∠rensen (2000), Root and Ahmed (1978), Mooij and Ederveen (2003) are touched upon in the survey. The paper helps to understand the importance of tax policy in attracting foreign investments to the country. The survey assumes effective enforcement to highlight the impact of taxation on foreign investment.

Keywords: impact of tax policy; foreign direct investments; determinants of foreign direct investments; tax competition (search for similar items in EconPapers)
JEL-codes: E2 F2 H2 (search for similar items in EconPapers)
Pages: 22
Date: 2008
New Economics Papers: this item is included in nep-pbe
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Published in Working Papers in Economics.School of Economics and Business Administration,Tallinn University of Technology (TUTWPE), Pages 29-50

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