出版社：Netherlands Bureau for Economic Policy Analysis
摘要：This paper uses a meta-analysis to synthesize the evidence on
the impact of company taxes on the allocation of foreign direct
investment. The literature reports a mean value of ¨C 3.3 for the
tax rate elasticity ¨C i.e. a 1%-point reduction in the host-country
tax rate raises foreign direct investment in that country by
3.3%. Substantial variation across studies exists, however.
Systematic differences between studies are found with respect
to the type of foreign capital data used and the type of tax
rates adopted. We find no systematic differences in the
responsiveness of investors from tax credit countries and tax
exemption countries.
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