Resource title

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

Resource image

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

Resource description

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 marginal tax burden and the statutory tax rate prove jointly significant. However, only weak indications of a countervailing effect of public expenditures are found.

Resource author

Thiess Buettner

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/24789

Resource license

Adapt according to the presented license agreement and reference the original author.