The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States
Kan H. Young
National Tax Journal, 1988, vol. 41, issue 1, 109-21
Abstract:
Provides an analysis of the effects of domestic taxes and rates of return on foreign direct investment in the U.S. The welfare effect of these tax impacts is moderate, because tax revenue derived from total foreign direct investment appears to be inelastic with respect to the tax rate applicable to foreigners.
Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:1:p:109-21
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