Taxation and Foreign Direct Investment: A Synthesis of Empirical Research

By Ruud A. De Mooij, S. Ederveen. Social Science Research Network, 2001

792 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/62d4f7af22b29c0bb98c430b01e0efc4f239a60c

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Citations in the corpus

Expansion and growth in Chinese cities, 1978–2010 (2014, background): “While FDI has long been recognized as an important element for growth (de Mooij and Ederveen 2003), there is increasing evidence that investment from the state in under-performing regions has been a key factor affecting land development (Ke 2010).”
Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries (2009, background): “DeMooij and Ederveen, 2003 , 2005 ) However, the empirical evidence concerning FDI and taxation in the Central- and East European Countries (CEECs) has consistently not found evidence that taxes matter for location decisions (see below).”
Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels (2017, positive): “In international taxation, De Mooij and Ederveen (2003) provide a meta-regression analysis on the tax elasticity of FDI.”
FDI and Taxation: A Meta-Study (2011, positive): “- 17 - De Mooij and Ederveen (2003), we finally obtain a sample of 45 studies of which 15 (33”
The Puzzling Persistence of the Distance Effect on Bilateral Trade (2008, neutral): “investment ( de Mooij and Ederveen, 2003 ), productivity spillovers (G¨org and Strobl, 2001),”
Causes, benefits, and risks of business tax incentives (2010, background): “33 De Mooij and Ederveen (2003) perform a meta analysis of published results on this relationship and find a median semi-elasticity of FDI to the tax rate of −3.3 (implying that a 1 percentage point increase in the tax rate reduced FDI by 3.3 percent).”
Do Governments Tax Agglomeration Rents? (2013, background): “A large literature reports that corporate taxes exert a significantly negative effect on economic investment and firm location (for recent surveys, see de Mooij and Ederveen (2003) and Devereux (2007); for evidence on investment distortions of the German local business tax, see Becker, Egger, and Me”