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The role of tax system complexity on foreign direct investment
- 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...
- Subjects :
- gravity model
Economics and Econometrics
050208 finance
International investment
05 social sciences
SH1_5
SH1_13
SH1_12
Oecd countries
Foreign direct investment
Monetary economics
OECD countries
SH1_6
FDI flows
tax complexity
Economica
Gravity model of trade
0502 economics and business
Economics
050207 economics
Empirical evidence
Subjects
Details
- ISSN :
- 14664283 and 00036846
- Volume :
- 53
- Database :
- OpenAIRE
- Journal :
- Applied Economics
- Accession number :
- edsair.doi.dedup.....136dcf95155eec1930291c8444d27464