21
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

Investment Decisions under a Dual Tax System

Pages 100-122 | Published online: 15 Dec 2015

References

  • Avi-Yonah, R. S. (2000), “Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”, Harvard Law Review, May, 2000. Available at DOI: http://dx.doi.org/10.2139/ssrn.208748 or SSRN: http://ssrn.com/abstract=208748
  • Aykut, D. and Ratha, D. (2003), “South-South FDI Flows: How Big are They?” Transnational Corporations, Volume 13, United Nations Conference on Trade and Development Division on Investment, Technology and Enterprise Development, UNCTAD/ITE/IIT/2004/3.
  • Broadman, H. G. (1999), “Comments on Ownership and Control of Russian Industry”, Organization for Economic Co-operation and Development, the United States Agency for International Development (USAID) and the World Bank's Conference on “Corporate Governance in Russia”, Moscow, 31 May–2 June 1999.
  • Bureau, O. (2004), “FDI Outflow Rises as Indian cos Clinch More Buys Overseas: Unctad”, Business Line, Financial Daily from THE HINDU group of publications, Oct. 23, 2004.
  • China Daily, (2004) “Reform of Enterprise Income Tax Discussed”, China Daily, September 7, 2004.
  • China Daily, (2005), “Reform Aims at Fairness, Efficiency”, China Daily, Jan. 24.
  • Chipalkatti, N. and Rishi, M. (2001), “External Debt and Capital Flight in the Indian Economy”, Oxford Development Studies, Vol. 29, No. 1, 2001. DOI: http://www.tandfonline.com/doi/abs/10.1080/13600810124596
  • Desai, M. A., Foley, C. F. and Hines, J. R. (2004), “Foreign Direct Investment in a World of Multiple Taxes”, Journal of Public Economics, 88. 2727–2744. DOI:10.1016/j.jpubeco.2003.08.004
  • Finance Diary (2001), “FIPB Rejects Bharti's Plans”, Finance Diary, 21 Nov 2001.
  • Fisman, R. and Wei, S. J. (2004), “Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China”, Journal of Political Economy, 2004, vol. 112, no. 2. doi: 10.1086/381476
  • Gopalakrishnan, R. (2003), “Plan Target not Ambitious—Economist”, Business News in the Hindu, Online edition of India's National Newspaper.
  • Gordon, H. H. (2001), “Should Countries Promote Foreign Direct Investment?” United Nations conference on trade and development, United Nations and center for international development, Harvard University, February 2001.
  • Gordon, R. H. and Bovenberg, L. A. (1996), “Why is Capital so Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation”, American Economic Review, 86, 1057–1075. SSRN: http://ssrn.com/abstract=4668
  • Gordon, R. H. and Hines, J. R. (2002), “International Taxation”, Handbook of public economics, Vol. 4, 2002, pp. 1935–95, Handbooks in Economics, vol. 4. Amsterdam; London and New York: Elsevier Science, North-Holland.
  • Gorg, H. and Greenaway, D. (2004), “Much Ado about Nothing? Do Domestic Firms Really Benefit from Foreign Direct Investment?” The World Bank Research Observer, vol. 19. no. 2, 2004. doi:10.1093/wbro/lkh019
  • Gunter, F. R. (2004), “Capital Flight from China: 1984–2001.” China Economic
  • Review, Vol. 15, Issue 1, 2004, Pages 63–85. DOI:10.1016/S1043-951X(03)00026-9
  • Harris, D. G. (1993), “The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions”, Journal of Accounting Research, 31:111–40. http://www.jstor.org/stable/2491167
  • Harrold, P., and Lall, R (1993), “China, Reform and Development in 1992–93.” World Bank Discussion Papers, 215, Washington, D.C.
  • Hartman, D. G. (1984), “Tax Policy and Foreign Direct Investment in the United States”, National Tax Journal, 37:475–487.
  • Hines Jr., J. R. (2001), “‘Tax Sparing’ and Direct Investment in Developing Countries”, in: James R. Hines Jr., ed., International Taxation and Multinational Activity (University of Chicago Press, Chicago) pp. 39–66. http://www.nber.org/chapters/c10719
  • International Monetary Fund (IMF) (2003), “Foreign Direct Investment Trends and Statistics”, Prepared by the Statistics Department in consultation with other departments, IMF, October 28, 2003.
  • International Monetary Fund (IMF) (2004), “Round Tripping”, IMF Committee on Balance of Payments Statistics and OECD Workshop on International Investment Statistics, prepared by Census and Statistics Department Hong Kong, China, September 2004.
  • Lardy, N. (1995), “The Role of Foreign Trade and Investment in China's Economic Transformation”, China Quarterly, (U.K.) 144: 1065–82.
  • Lin, S. L. (2004), “China's Capital Tax Reforms in an Open Economy”, Journal of Comparative Economics, 32 (2004) 128–147. DOI: 10.1016/j.jce.2003.09.007. http://www.sciencedirect.com/science/article/B6WHV-4B8X3C5-1/2/3d2135b828af03d22ad56f8af87ac8d1
  • Meyer, K. E. and Pind, C. (1998), “Ten Years of Direct Foreign Investment in the Former Soviet Union: A Survey with Special Focus on Kazakhstan”, Working Paper no 13, Center for East European Studies, Copenhagen Business School
  • Mooji, R. A. and Ederveen, S. (2003), “Taxation and Foreign Direct Investment: A Synthesis of Empirical Research”, International Tax and Public Finance, 10, 673–693. http://dx.doi.org/1026329920854
  • OECD (2003), “Investment Policy Review (China): Progress and Reform Challenges”, ISBN 92-64-10195-014 2003.
  • Price Waterhouse (2005), “Corporate Taxes 2004–2005: Worldwide Summaries”, PricewaterhouseCoopers LLP (Global Telecoms Tax Network), John Wiley & Sons, Inc
  • Razin, A., Sadka, E., Yuen, C. W. (1998), “A Pecking Order of Capital Flows and International Tax Principles”, Journal of International Economics, 44, 45–68. DOI: http://dx.doi.org/10.1016/S0022-1996(97)00009-3
  • Razin, A., Sadka, E., Yuen, C. W. (1999), “An Information-Based Model of Foreign Direct Investment: the Gains from Trade Revisited”, International Tax and Public Finance, 6, 579–596. http://dx.doi.org/10.1023/A:1008709617617
  • Slemrod, J. (1990), “Tax Effects on Foreign Direct Investment in the United States: Evidence From across-Country Comparison”, in: Assaf Razin and Joel Slemrod, eds., Taxation in the Global Economy (University of Chicago Press, Chicago) pp. 79–117.
  • UN(United Nations), (1999), “World Investment Reporty”, Geneva: United Nations, ISBN 92 1112440 9.
  • Xiao, G. (2004), “China's Round-Tripping FDI: Scale, Causes and Implications”, Asian Development Bank Institute Working Paper, July 2004.
  • Xinhua News (2005), “Tax Reform have No Great Impact on Foreign Investment”, Xinhua News Agency, March 21, 2005.
  • Young, K. H. (1988), “The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States”, National Tax Journal, 41:109–121.
  • Zhang, H. (2008), “Business Regulations, Taxation, and Foreign Direct Investment”, working paper at the University of Alberta.

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.