This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to … hypothetical bilateral FDI positions in the absence of tax rate differences. In a second step, tax revenue effects are estimated by … assuming a conventional rate of return on investment. For most OECD countries, the effects of tax rate differentials on FDI …

The determinants of foreign direct investment (FDI) are explored with gravity models, using a Poisson estimator and a … cross-border investment: a reduction of regulatory divergence by one fifth could increase FDI by about 15%. In particular … inward and less outward FDI, and there is some evidence that more complex regulatory procedures reduce inward FDI. …

. This new study, based on more than 20 million tax records over 10 years, examines the highest income earners in Ireland but … income and pay around 2/3 of all income tax. Unlike other OECD countries, the top 1% has not expanded its gross income share … progressive taxation has also reduced the top 1 per cent’s share of disposable income. This paper finds that income inequality …

Business has often been arguing against the introduction of a carbon tax because it would induce a pollution haven … possible channels of the pollution haven effect - foreign direct investment (FDI). Using data for listed firms in 23 OECD … countries, we find that the effect of higher domestic energy prices on firms’ outward stock of FDI has been significant and …

Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address … reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … more revenue from the Goods and Services Tax. The report also advises caution in some recent welfare-reform proposals, and …

. First, it argues that Chile needs to increase income redistribution through its tax and transfer system towards levels …