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. 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....