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- planning the acquisition of funds to finance planned activities
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- How Tax Policy And Incentives Affect Foreign Direct Investment - A Review
- The objective of this paper is to review the literature on tax policy, and foreign direct investment, and explore possibilities for research. They observe that tax incentives neither make up for serious deficiencies in a country's investment environment, or generate the desired externalities. Long-term strategies to improve human, and physical...
- White papers 2000-12-01
- Chains of Ownership, Regional Tax Competition and Foreign Direct Investment
- This paper considers the effect of taxation on the location of foreign direct investment FDI and taxable income reported by multinational firms with particular attention to the regional dynamics of tax competition and the role of chains of ownership. Confidential affiliate-level data are used to compare the investment and income-reporting...
- White papers 2002-09-18
- Foreign Direct Investment in a World of Multiple Taxes
- While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home country tax rules. This paper examines the impact of indirect (non-income) taxes on...
- White papers 2001-08-21
- Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment
- This paper considers the effect of taxation on the location of foreign direct investment FDI and taxable income reported by multinational firms with particular attention to the regional dynamics of tax competition and the role of chains of ownership. Confidential affiliate-level data are used to compare the investment and income-reporting...
- White papers 2002-09-01
- Exports, Foreign Direct Investment And The Costs Of Corporate Taxation
- Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average...
- White papers 2006-07-01
- The Changing Structure Of Tax Policies For Foreign Direct Investment In Developing Countries
- Countries receiving substantial foreign direct investment are relying less on tax holidays than on low corporate tax rate regimes. Although it is still popular to provide accelerated depreciation, investment allowances or other incentives for capital investments, the most innovative incentives in the 1990s have been to lower corporate income tax...
- White papers 2004-05-21
- Currency Unions, Options, And Foreign Direct Investment
- A multinational deciding on where to locate a foreign production facility may not be indifferent to the choice of location. Numerous variables such as production costs, market access, and local tax treatments will influence the decision as to where the plant is located. Another key variable in this decision is...
- White papers 2005-02-10
- Tax Incentives: Using Tax Incentives To Attract Foreign Direct Investment
- The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This paper reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: Can tax incentives attract foreign...
- White papers 2003-02-01
- On Fiscal Policy In Competition For Foreign Direct Investment: When Does A Less Developed Country Win?
- This paper analyzes the competition for foreign direct investment among countries at different stages of development, and asks when less developed countries can win in this kind of competition. It is assumed that domestic companies in a more developed country use more capital in production, and that wages in a...
- White papers 2006-10-04
- Regional Tax Coordination And Foreign Direct Investment
- This paper analyses the effects of a regionally coordinated corporate income tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. It shows that regional tax coordination can lead to two types of welfare gain. First, for investments...
- White papers 2003-07-01
- In Praise Of Tax Havens: International Tax Planning And Foreign Direct Investment
- The multinationalization of corporate investment in last few years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the...
- White papers 2006-04-10
- Impacts Of Endogenous Bribes On Foreign Direct Investment
- To examine the effects of corruption on foreign direct investment, the authors develop a cooperative Nash bargaining game to model the negotiation process between firms and corrupt officials. It is first analyzed a firm's decision to bribe corrupt officials either to pay smaller settlement fixed costs than legally prescribed ones...
- White papers 2003-03-01
- Preferential Trade Agreements And Tax Competition For Foreign Direct Investment
- This paper examines how free-trade agreements and customs unions affect the location of Foreign Direct Investment FDI and social welfare, taking into account that governments may adjust taxes and external tariffs to compete for FDI. Conditions are identified under which a free-trade agreement leads to FDI and under which this...
- White papers 2004-05-20
- Tax Effects On Investment Location: Evidence From Foreign Direct Investment In The U.S. States
- This paper examines the effects of state corporate income taxes on the location of foreign direct investment, taking into account the state governments' behavior when setting taxes. Ignoring the tax setting behavior of states may bias the estimate of the tax effects on foreign direct investment. States have a set...
- White papers 2003-01-01
- FDI Determination And Corporate Tax Competition In A Volatile World
- This paper investigates the role of economic and political volatility in the process of corporate tax-rate determination. The paper is based on a theoretical framework that allows for the ability of multinational firms to choose the optimal timing of foreign investment and to shift profits by transfer pricing, and provides...
- White papers 2007-04-20
- The Impact Of State Corporate Taxes On FDI Location
- This paper examines the effects of state corporate income taxes on the location of foreign direct investment in the U.S., taking into account the endogeneity of taxes and the outside options of investors. States have a set of characteristics that influence investors' decisions, some of them are not observable by...
- White papers 2004-09-01
- Asymmetric FDI And Tax-Treaty Bargaining: Theory And Evidence
- Tax treaties are often viewed as a mechanism for eliminating tax competition, however this approach ignores the need for bargaining over the treaty's terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, the authors develop hypotheses about patterns in...
- White papers 2003-03-01
- Taxation And The Financial Structure Of Foreign Direct Investment
- Corporate tax incentives are one of the most important instruments used by governments to attract inward FDI Foreign Direct Investment flows. By lowering corporate tax rates countries raise the profitability of FDI and thus increase their attractiveness as a location. However, multinationals can also lower their tax burden by lending...
- White papers 2005-10-01
- Tax Structures and FDI: The Deterrent Effects Of Complexity And Uncertainty
- This paper examine the connection between the varied experiences of the transition countries in attracting FDI and their diverse experiences in transforming their tax structures to be consistent with a market economy. In particular, paper studies whether complexity and uncertainty in their tax laws have deterred foreign direct investment by...
- White papers 2003-06-18
- Exports, Foreign Direct Investment And The Costs Of Corporate Taxation
- Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average...
- White papers 2006-08-01
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