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Tax Incentives for Foreign Direct Investment

Tax Incentives for Foreign Direct Investment
Author: A. J. Easson
Publisher: Kluwer Law International B.V.
Total Pages: 262
Release: 2004-01-01
Genre: Law
ISBN: 9041122281

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Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.


What a Difference Does it Make?

What a Difference Does it Make?
Author: Ruud A. de Mooij
Publisher:
Total Pages: 52
Release: 2006
Genre: Capital movements
ISBN:

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Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.


Explaining the variation in empirical estimates of tax elasticities of foreign direct investment

Explaining the variation in empirical estimates of tax elasticities of foreign direct investment
Author: Ruud A. De Mooij
Publisher:
Total Pages: 66
Release: 2005
Genre:
ISBN:

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This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by considering an alternative classification of the literature, including new studies that have recently become available, and by paying more systematic attention to various control variables in primary studies. We find that the type of capital data and tax data exert a systematic impact on reported elasticities. Also controlling for openness and agglomeration tendencies appears to significantly affect the elasticity values.


How Tax Policy and Incentives Affect Foreign Direct Investment

How Tax Policy and Incentives Affect Foreign Direct Investment
Author: Jacques Morisset
Publisher: World Bank Publications
Total Pages: 36
Release: 2000
Genre: Fiscal policy
ISBN:

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Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.