Corporate Taxation of Foreign Direct Investment Income 1991-2001

Kwang-Yeol Yoo ()

No 365, OECD Economics Department Working Papers from OECD Publishing

Abstract: This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD countries. Nevertheless, a large variation across host countries still remains. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal FDI and by as much as 21 percentage points for infra-marginal FDI in 2001, a cross-country comparison of tax burden indicators shows that, irrespective of the tax burden indicators chosen, Canada, Iceland and Japan are persistently ranked as high-tax host countries over the 1990s. It is also found that there is more variation in the tax burdens faced by a parent company operating in different host countries than in the tax burdens faced by subsidiaries from different home countries operating in the ...

Imposition sur les sociétés du revenu de l'investissement direct étranger (l'IDE) Cette étude construit les indicateurs de la charge fiscale sur l’IDE afin d’examiner leurs tendances et les caractéristiques par pays. Pendant les années 90, la charge fiscale globale sur les entrées d’IDE (mesurée par les taux marginaux effectifs d'imposition) a diminué de 8 points de pourcentage, reflétant des réformes de l'imposition du revenu des sociétés dans certains des pays de l’OCDE. Néanmoins, une grande diversité demeure entre pays d'accueil. Les taux marginaux effectifs d'imposition sur les entrées d’IDE différaient selon les pays d'accueil d’environ 28 points de pourcentage pour l’IDE marginal et d’environ 21 points de pourcentage pour l’IDE infra-marginal en 2001. Une comparaison internationale des indicateurs de charge fiscale montre que, quels que soient les indicateurs choisis, le Canada, l’Islande et le Japon figurent systématiquement parmi les pays d'accueil à forte fiscalité au cours des années 90. On a également pu constater que les charges fiscales auxquelles ...

Keywords: effective marginal (inframarginal) tax rates; entrées (sorties) IDE; IDE marginal (infra-marginal); inward (outward) FDI; marginal (infra-marginal) investment; planification fiscale; retenues à la source; taux marginaux (effectifs) d'imposition; tax planning; traitement des revenus de source étrangère; treatment of foreign-source income; withholding tax (search for similar items in EconPapers)
JEL-codes: F21 F23 G31 H25 H32 H87 (search for similar items in EconPapers)
Date: 2003-08-26
References: Add references at CitEc
Citations: View citations in EconPapers (15)

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Persistent link: https://EconPapers.repec.org/RePEc:oec:ecoaaa:365-en

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