Tax sensitivity of foreign direct investment (FDI) has important policy implications. If FDI is not responsive to taxation, then it may be an appropriate target for taxation by the host country, which can raise revenue without sacrificing any economic benefits FDI produces. This paper examines the effects of taxation on FDI in Mexico. The empirical model used for this purpose distinguishes FDI finance by transfers and retained earnings and incorporates...
更多显示
详细
-
1990/06/30
-
政策研究报告
-
WPS434
-
1
-
1
-
2010/07/01
-
Tax sensitivity of foreign direct investment : an empirical assessment
-
marginal effective tax rate