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Taxation, Business Environment and FDI Location in OECD Countries
Hajkova, Dana; Nicoletti, Giuseppe; Vartia, Laura; Yoo, … - Economics Department, Organisation de Coopération et … - 2006
This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … 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 …
Persistent link: https://www.econbiz.de/10005045668
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Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - Economics Department, Organisation de Coopération et … - 2003
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, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10005046197
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Reducing Poverty in Estonia Through Activation and Better Targeting
Flèche, Sarah; Radziwill, Artur - Economics Department, Organisation de Coopération et … - 2012
The crisis revealed the need for a strategic review of the existing social protection system in Estonia. Extreme income fluctuations on one side and low social benefits on the other side exposed fragile groups in the population to a significant poverty risk. The government has recently...
Persistent link: https://www.econbiz.de/10011276944
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Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …
Persistent link: https://www.econbiz.de/10011276985
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Taxation and Economic Growth
Johansson, Åsa; Heady, Chistopher; Arnold, Jens; Brys, Bert - Economics Department, Organisation de Coopération et … - 2008
-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …
Persistent link: https://www.econbiz.de/10005045631
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Reforming the Polish Tax System to Improve its Efficiency
Serres, Alain de - Economics Department, Organisation de Coopération et … - 2008
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous...
Persistent link: https://www.econbiz.de/10005046187
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Which Foreigners are Worth Wooing?A Meta-Analysis of Vertical Spillovers from FDI
Havránek, Tomáš; Irsova, Zuzana - William Davidson Institute <Ann Arbor, Mich.> - 2010
The principal argument for subsidizing foreign investment, especially in developing andtransition economies, is the assumed spillover of technology to local firms. Yet researchersreport mixed results on spillovers. To examine the phenomenon in a systematic way, wecollected 3,626 estimates from...
Persistent link: https://www.econbiz.de/10009360480
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Does FDI spur innovation, productivity and knowledge sourcing byincumbent firms? Evidence from manufacturing industry in Estonia
Vahter, Priit - William Davidson Institute <Ann Arbor, Mich.> - 2010
Does FDI affect productivity growth, innovation, and knowledge sourcing activities ofdomestic firms? This study employs detailed firm-level panel-data from Estonia’smanufacturing sector to investigate different channels through which FDI can affectdomestic firms. I use instrumental variables...
Persistent link: https://www.econbiz.de/10009360488
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Direct and Indirect Effects of FDI inEmerging European Markets:A Survey and Meta-analysis
Hanousek, Jan; Kočenda, Evžen; Maurel, Mathilde - William Davidson Institute <Ann Arbor, Mich.> - 2010
We review a large body of literature dealing with the effects of Foreign Direct Investment(FDI) on economies during their transformation from a command economic systemtoward a market system. We report the results of a meta-analysis based on the literatureon externalities from FDI. The studies on...
Persistent link: https://www.econbiz.de/10009360490
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Regional Determinants of FDI Distribution in Poland
Chidlow, Agnieszka; Young, Stephen - William Davidson Institute <Ann Arbor, Mich.> - 2008
In this paper we examine the location determinants of the inflow of Foreign Direct Investment (FDI)into Poland, at a regional level. Using survey data from an online questionnaire in February 2005and a multinomial logit model incorporating the investor’s specific characteristics, we show...
Persistent link: https://www.econbiz.de/10009360510