We investigate the effects of corporate taxes on the flow of foreign direct investments (FDI) in Nigeria between 1983 and 2017. The study adopts the ex-post facto research design; secondary data were sourced from the World Bank Development indicator, Central Bank of Nigeria database, and Federal...

We simulate corporate tax reform in a single good, five-region (U.S., Europe, Japan, China, India) model, featuring skilled and unskilled labor, detailed region-specific demographics and fiscal policies. Eliminating the model's U.S. corporate income tax produces rapid and dramatic increases in...