Taxation, Business Environment and FDI Location in OECD Countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways. First, it relates bilateral FDI among OECD countries over the 1990s to a new set of estimates of corporate tax wedges that include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy...
