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Impact de la fiscalité sur les IDE: Application à un panel d’entreprises françaises

Vincent Delbecque

No 2007-1, EconomiX Working Papers from University of Paris Nanterre, EconomiX

Abstract: Based on French firm individual data, this paper examines the impact of Corporate Income Tax Rate on the probability of investments location over 18 countries including 14 European countries.With different models using panel data econometrics and subjet-specific effects, this paper indicates that a 10 percentage point increase in the effective average tax rate leads to a fall in investment probability of 8.1 percentage points. Moreover, the economic size and the providing of public good happen to have a positive and significant impact on investment. Besides, this paper highlights the greater sensitivity of investment facing high Corporate Income Tax Rate.

Pages: 19 pages
Date: 2007
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