Tax competition and foreign direct investments. Is there a connection?

Liliana Donath and Mariana Slavin ()
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Mariana Slavin: Faculty of Economics and Business Administration, West University of Timisoara

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2009, vol. 56, 117-132

Abstract: The issue of tax competition has fuelled a lot of interest and debates among theoreticians as well as practitioners during the last decades. The intense financial and labour flows due to globalisation has led to a “race to the bottom” tax competition among countries, some theoreticians considering it as beneficial others, on the contrary, blaming it as harmful competition, encouraging misallocation of re-sources. The paper endeavours to find out whether the tax competition has indeed a significant influence on the foreign direct investments flow, or other determinants are equally or more important in this process.

Keywords: foreign direct investment; tax competition; statutory tax rates; effective tax rates (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aic:journl:y:2009:v:56:p:117-132

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