elasticities of dividend and interest income with respect to withholding tax rates, and the associated revenue foregone, exploiting … estimates for interest income. Although our headline revenue estimates are, as expected, lower than static estimates that do not …

investment. We make the outcomes of 25 empirical studies comparable by computing the tax rate elasticity under a uniform … definition. The mean value of the tax rate elasticity in the literature is around -3.3, i.e. a 1%-point reduction in the host …

This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct … appears to significantly affect the elasticity values. …