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Impact of Foreign Direct Investment (FDI) Inflows on Non-Resource Tax and Corporate Tax Revenue

Sena kimm Gnangnon ()
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Sena kimm Gnangnon: World Trade Organization (WTO) - Geneva, Switzerland

Economics Bulletin, 2017, vol. 37, issue 4, 2890-2904

Abstract: This paper explores the impact of FDI inflows on government revenue, notably total non-resource tax revenue and non-resource corporate tax revenue. The analysis covers an unbalanced panel dataset comprising 172 countries (both developed and developing countries) over the period 1980-2013. Empirical results show that the impact of FDI inflows on each of these two types of government revenue depends on the level of FDI inflows, expressed in percentage of host countries' Gross Domestic Product (GDP).

Keywords: FDI, Non-resource tax revenue; Non-resource corporate tax revenue (search for similar items in EconPapers)
JEL-codes: F2 H2 (search for similar items in EconPapers)
Date: 2017-12-28
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Citations: View citations in EconPapers (3)

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