138
Views
13
CrossRef citations to date
0
Altmetric
Original Articles

On the appropriate measure of tax burden on foreign direct investment to the CEECs

, &
Pages 603-606 | Published online: 18 Jun 2007

References

  • Alfano , MR . 2004 . Government policy and inward FDI flows within transition countries: a TSCS analysis , 1 – 22 . Milano : paper presented at IIPF .
  • Benassy-Quere , A and Lahreche-Revil , A . 2005 . Corporate taxation and FDI within the EU25, mimeo CEPII
  • Beyer , J . 2002 . Wie erfolgreich sind Maßnahmen zur Förderung von ausländischen Direktinvestitionen? . Zeitschrift für Wirtschaftspolitik , 51 : 63 – 83 .
  • Billington , N . 1999 . The location of foreign direct investment: an empirical analysis . Applied Economics , 31 : 65 – 76 .
  • Carstensen , K and Toubal , F . 2004 . Foreign direct investment in Central and Eastern European Countries: a dynamic panel analysis . Journal of Comparative Economics , 32 : 3 – 22 .
  • Cassou , SP . 1997 . The link between tax rates and foreign direct investment . Applied Economics , 29 : 1295 – 301 .
  • Clausing , KA and Dorubantu , CL . 2005 . Re-entering Europe: does European union candidacy boost foreign direct investment? . Economics of Transition , 13 : 77 – 103 .
  • DeMooij , RA and Ederveen , S . 2003 . Taxation and foreign direct investment: a synthesis of empirical research . International Tax and Public Finance , 10 : 673 – 93 .
  • DeMooij , RA and Ederveen , S . 2005 . How does foreign direct investment respond to taxes? A meta analysis, paper presented at the Conference on Foreign Direct Investment and Taxation, GEP-Nottingham, October, mimeo
  • Devereux , MP and Griffith, , R . 1999 . The Taxation of Discrete Investment Choices, Revision 2, IFS Working Paper W98/16
  • Edmiston , K , Mudd , S and Valev , N . 2003 . Tax structure and FDI: the deterrent effects of complexity and uncertainty . Fiscal Studies , 24 : 341 – 59 .
  • European Commission . 2001 . Company taxation in an internal market, Commission staff Working Paper, COM(2001)582final, Brussels
  • Javorcik , BS . 2003 . The composition of foreign direct investment and protection of intellectual property rights: evidence from transition economies . European Economic Review , 48 : 39 – 62 .
  • Mintz , JM and Tsiopoulos , T . 1997 . Taxation of foreign capital in the mediterranean region . Transnational Corporations , 6 : 51 – 94 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.