The impact of taxes and public spending on the location of FDI : evidence from FDI-flows within Europe

@inproceedings{Buettner2002TheIO,
  title={The impact of taxes and public spending on the location of FDI : evidence from FDI-flows within Europe},
  author={Thiess Buettner},
  year={2002}
}
In a place to place analysis of bilateral FDI flows the average company tax burden, the statutory corporation tax rate, as well as the cost of capital are used to capture the tax incentives. In addition, indicators of public spending in general and with regard to different functions of government and rankings of competitiveness related to public sector activities are used to measure the role of public service provision. The results show significant effects of tax incentives, in particular, the… CONTINUE READING
4 Citations
24 References
Similar Papers

References

Publications referenced by this paper.
Showing 1-10 of 24 references

Measurement and development of the effective tax

  • Jacobs O.H. München
  • Spengel
  • 2000
Highly Influential
4 Excerpts

Direct investment and Germany as a business location, Discussion paper

  • T. 334–351. Jost
  • 1997
Highly Influential
4 Excerpts

The impact of tax on foreign direct investment: empirical evidence and the implications for tax integration schemes, International Tax and Public Finance 2, 85–106

  • M. P. Devereux, H. Freeman
  • 1995
Highly Influential
5 Excerpts

Measuring the impact of taxation on investment and financing decisions

  • U Schreiber, C. Spengel, L. Lammersen
  • Schmalenbach Business Review
  • 2002
1 Excerpt

Taxation and foreign direct investment: a synthesis of empirical research, CPB Discussion Paper 003

  • R. A. de Mooij
  • Ederveen
  • 2001

Tax ratios: a critical survey, mimeo

  • B. Volkerink, J. de Haan
  • 2000

The case for international tax coordination reconsidered

  • P. B. Sørensen
  • Economic Policy: A European Forum Oct
  • 2000
1 Excerpt

Fiscal Policy – Lessons from Economic Research

  • A. Eds
  • Hines, J
  • 1999

Similar Papers

Loading similar papers…