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Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform...
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The increasing level of competition for foreign direct investment (FDI) in the 1990s triggered many countries to offer … investigate the relationship between the two variables, this paper examines the impact of fiscal incentives on FDI using panel … to FDI. Another finding reveals the importance of infrastructure in increasing FDI. However, there is no significant link …
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