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An Investigation Into Whether A Link Exists Between Corporate Taxation And International Flows Of Direct Investment, Richard S. Simmons
An Investigation Into Whether A Link Exists Between Corporate Taxation And International Flows Of Direct Investment, Richard S. Simmons
Hong Kong Institute of Business Studies Working Paper Series
The question of whether a country’s corporate tax regime has a significant influence on the level of foreign direct investment into that country is an important consideration in the design of national tax policy. This is especially true today in view of the recent increase in the global mobility of capital and subsequent increase in the importance of FDI to nations’ economies. However, research to date on this question has so far yielded inconclusive results.
By obtaining evaluations from taxation experts of the various attributes of the tax systems of selected countries, this study constructs indices of corporate tax attractiveness …