-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates … investment allowances. There is evidence of a partial race to the bottom: countries have been under pressure to lower tax rates … in order to lure and boost investment. In the case of standard tax systems (i.e. tax rules applying under normal …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that … can be instrumental in attracting foreign investment. …

This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth …. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand … will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property …

The literature on the investment technology of foreign versus domestic investors has inconclusive results. This paper …

multinationals have an incentive to shift debt to high-tax countries. The predictions of the model are tested using a novel firm …-level dataset for European multinationals and their subsidiaries, combined with newly collected data on the international tax …

", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is …