Taxation of U.S. foreign direct investment abroad: Effective tax rates and tax policy competition in developed and developing countries

1993 ◽  
Vol 2 (2) ◽  
pp. 215-229 ◽  
Author(s):  
Xiaohong He ◽  
Stephen E. Guisinger
Keyword(s):  
Developing Countries ◽  
Foreign Direct Investment ◽  
Tax Policy ◽  
Direct Investment ◽  
Tax Rates ◽  
Effective Tax Rates ◽  
Policy Competition

Bilateral effective tax rates and foreign direct investment

2008 ◽  
Vol 16 (6) ◽  
pp. 822-849 ◽  
Author(s):  
Peter Egger ◽  
Simon Loretz ◽  
Michael Pfaffermayr ◽  
Hannes Winner
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Tax Rates ◽  
Effective Tax Rates

FDI as a Factor of Improving the Competitiveness of Developing Countries

2018 ◽  
pp. 82-104 ◽  
Author(s):  
Ivana S. Domazet ◽  
Darko M. Marjanović
Keyword(s):  
Developing Countries ◽  
Foreign Direct Investment ◽  
Tax Policy ◽  
Growth And Development ◽  
Direct Investment ◽  
Multinational Companies ◽  
Capital Inflows ◽  
Economic Growth And Development ◽  
The World

In the process of globalization of the world economy, foreign direct investment has a significant impact on economic growth and development of the national economy. To adequately facilitate the development of competitiveness, these countries usually intervene through measures and instruments of tax policy. One of the main tasks of developing countries is to create a favorable environment for investors, considering that this is one of the methods to ensure greater capital inflows. The main objective of this chapter is to assess the role of tax policy in achieving the competitiveness of developing countries. For the creators of tax policy, it is very important to constantly review the tax rules to ensure that the country is attractive for foreign investments. The results that were obtained indicate that tax incentives significantly influence the improvement of competitiveness and the attraction of multinational companies as a key holder of foreign direct investment.

Sign in / Sign up

Export Citation Format

Share Document