What a difference does it make? Understanding the empirical literature on taxation and international capital flows

Ruud de Mooij and Sjef Ederveen

No 261, European Economy - Economic Papers 2008 - 2015 from Directorate General Economic and Financial Affairs (DG ECFIN), European Commission

Abstract: This study explains the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, the meta analysis of De Mooij and Ederveen (2003) is extended by considering an alternative classification of the literature and by including new studies that have recently become available. Specific attention is paid to two new dimensions: the spatial and the time dimension of the underlying studies.

Keywords: Foreign direct investment; corporate taxation; meta analysis; international capital flows; de Mooij; Ederveen (search for similar items in EconPapers)
Pages: 34 pages
Date: 2006-12
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:euf:ecopap:0261

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