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Global Corporate Tax Competition For Export Oriented Foreign Direct Investment, Jose Rene Rendon-Garza

Economics Dissertations

Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax bases such as foreign direct investments has become an important matter of study. Nevertheless, literature has focused on a regional or geographical neighboring condition competition through taxes. This dissertation aims to test whether tax competition for foreign direct investment has changed its regional characteristic towards a global or world-wide competition. Global or world-wide tax competition can be thought of as uncooperative tax policy reactions between governments of different countries of the world not necessarily near each other geographically, …