. First, it relates bilateral FDI among OECD countries over the 1990s to a new set of estimates of corporate tax wedges that … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …

In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …

This paper provides a revised measure of regulatory restrictions on inward foreign direct investment (FDI)for OECD …, screening or notification procedures, and management and operational restrictions. The FDI restrictiveness indicator captures … having an influence on foreign investment decisions, it has proven to be a good predictor of countries’ inward FDI …

in reducing barriers to trade and foreign direct investment (FDI), and this has boosted GDP per capita growth …-tariff barriers so as to promote efficiency in the economy. Barriers to FDI remain high, particularly in some services and … attract higher inflows and thereby improve productivity. To broaden the benefits from FDI, supplier linkages between FDI …

This paper provides new measures of restrictions on inward foreign direct investment (FDI) for OECD countries. Several … indicators, the last two decades, and especially the 1990s, have witnessed dramatic liberalisation in FDI restrictions. OECD … countries are now generally open to inward FDI, although there remain substantial differences between countries and across …

This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over … the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points …. With the effective tax rates on inward FDI differing across host countries by as much as 28 percentage points for marginal …