Arbeitspapier

Corporate taxation and the location choice of foreign direct investment in EU countries

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This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign direct investment. In comparison to previous analyses on the location choice of multinational activity in the EU, we use an improved empirical methodology to account for more flexible substitution patterns among alternative locations by considering groups of countries with similar characteristics as location options. In addition, we account for the heterogeneity of investors' behaviour by considering intra-EU investments and investments from outside the EU. Furthermore, we identify and quantify similarities and differences with respect to the effects of corporate taxation and the effects of other factors on the location choice of foreign affiliates in manufacturing and services

Language
Englisch

Bibliographic citation
Series: ESRI Working Paper ; No. 591

Classification
Wirtschaft
Single Equation Models; Single Variables: Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities
Firm Behavior: Empirical Analysis
Multinational Firms; International Business
Business Taxes and Subsidies including sales and value-added (VAT)
Subject
Multinational firms
location choice
corporate tax policy

Event
Geistige Schöpfung
(who)
Davies, Ronald B.
Siedschlag, Iulia
Studnicka, Zuzanna
Event
Veröffentlichung
(who)
The Economic and Social Research Institute (ESRI)
(where)
Dublin
(when)
2018

Handle
Last update
10.03.2025, 11:44 AM CET

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Object type

  • Arbeitspapier

Associated

  • Davies, Ronald B.
  • Siedschlag, Iulia
  • Studnicka, Zuzanna
  • The Economic and Social Research Institute (ESRI)

Time of origin

  • 2018

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