Do tax sparing agreements contribute to the attraction of FDI in developing countries?
| Autor: | Rodolphe Desbordes, Jean-Louis Mucchielli, Céline Azémar |
|---|---|
| Přispěvatelé: | Centre d'économie de la Sorbonne (CES), Université Paris 1 Panthéon-Sorbonne (UP1)-Centre National de la Recherche Scientifique (CNRS), Institut de recherches économiques et sociales (UCL IRES), Université Catholique de Louvain = Catholic University of Louvain (UCL) |
| Rok vydání: | 2006 |
| Předmět: |
Economics and Econometrics
Double taxation 050208 finance 05 social sciences 1. No poverty International economics Tax reform [SHS.ECO]Humanities and Social Sciences/Economics and Finance International taxation Tax sparing Value-added tax Ad valorem tax Tax credit Accounting 0502 economics and business State income tax Economics 050207 economics Foreign direct investment Finance Indirect tax |
| Zdroj: | International Tax and Public Finance International Tax and Public Finance, Springer Verlag, 2007, 14 (5), pp.543-562. ⟨10.1007/s10797-006-9005-9⟩ |
| ISSN: | 1573-6970 0927-5940 |
| DOI: | 10.1007/s10797-006-9005-9 |
| Popis: | International audience; Measuring the effects of taxation on FDI in developing countries requires consideration of the tax sparing provision. This provision signed between developed and developing countries protects host country fiscal incentives for FDI. This paper estimates the impact of tax sparing provisions on Japanese outbound FDI between 1989 and 2000. We find evidence that the tax sparing provision influences positively the location of Japanese FDI, even after having taken into account reversal causality. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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