The Impact of Corporate Taxation on Foreign Direct Investment: a Survey
This paper reviews the literature on factors influencing the allocation of foreign direct investments, with respect to the significant role of corporate taxation policy. The review includes Bucovetsky’s tax competition model where countries are assumed to be asymmetric. Empirical studies of S¸rensen (2000), Root and Ahmed (1978), Mooij and Ederveen (2003) are touched upon in the survey. The paper helps to understand the importance of tax policy in attracting foreign investments to the country. The survey assumes effective enforcement to highlight the impact of taxation on foreign investment.
impact of tax policy, foreign direct investments, determinants of foreign direct investments, tax competition
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