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The role of tax system complexity on foreign direct investment

Authors :
Riccardo Secomandi
Alejandro Esteller-Moré
Leonzio Rizzo
Source :
Applied Economics. 53:5208-5220
Publication Year :
2021
Publisher :
Informa UK Limited, 2021.

Abstract

We present new cross-country empirical evidence that tax system complexity affects the location of international investment. The evidence comes from a database of foreign direct investment (FDI) bi...

Details

ISSN :
14664283 and 00036846
Volume :
53
Database :
OpenAIRE
Journal :
Applied Economics
Accession number :
edsair.doi.dedup.....136dcf95155eec1930291c8444d27464