This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity. …

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity …

resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …

. First, it relates bilateral FDI among OECD countries over the 1990s to a new set of estimates of corporate tax wedges that … 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 …

resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …, we address some important issues in research on FDI and taxation to the clarification of which meta-analysis can make …

infrastructure, human capital, and insitutions, are. By analyzing disaggregate FDI data, the paper establishes that, while there is … considerable contrast in behavior between vertical FDI (foreign firms producing for export) and horizontal FDI (foreign firms … producing for local markets), taxation is not a key determinant for either type of FDI. Horizontal FDI is attracted to areas …