Arbeitspapier
The disappearing tax base: is foreign direct investment eroding corporate income taxes?
This paper analyzes the link between Foreign Direct Investment (FDI), corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of EU harmonization (isolating the revenue effect of FDI on the tax base from direct effects through the rate harmonization) suggest that high (low) tax countries would gain (lose) revenue from harmonization; these effects may be substantial. Our results also suggest that EU tax harmonization would significantly affect the net FDI position of some countries.
- Sprache
-
Englisch
- Erschienen in
-
Series: ECB Working Paper ; No. 31
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
International Fiscal Issues; International Public Goods
International Investment; Long-term Capital Movements
International Policy Coordination and Transmission
Macroeconomic Aspects of International Trade and Finance: Forecasting and Simulation: Models and Applications
- Thema
-
corporate taxation
Foreign Direct Investment
OECD countries
revenues
simulations
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Gropp, Reint E.
Kostial, Kristina
- Ereignis
-
Veröffentlichung
- (wer)
-
European Central Bank (ECB)
- (wo)
-
Frankfurt a. M.
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Gropp, Reint E.
- Kostial, Kristina
- European Central Bank (ECB)
Entstanden
- 2000
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