메뉴 건너뛰기




Volumn 10, Issue 6, 2003, Pages 673-693

Taxation and foreign direct investment: A synthesis of empirical research

Author keywords

Company taxation; Foreign direct investment; Meta analysis

Indexed keywords


EID: 4043143537     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1026329920854     Document Type: Conference Paper
Times cited : (345)

References (45)
  • 1
    • 0011313646 scopus 로고    scopus 로고
    • Has US investment abroad become more sensitive to tax rates?
    • James R. Hines, Jr. (ed.). Chicago, IL: University of Chicago Press
    • Altshuler, R., H. Grubert and T. S. Newlon. (2001) "Has US Investment Abroad become more Sensitive to Tax Rates?" In James R. Hines, Jr. (ed.), International Taxation and Multinational Activity. Chicago, IL: University of Chicago Press.
    • (2001) International Taxation and Multinational Activity
    • Altshuler, R.1    Grubert, H.2    Newlon, T.S.3
  • 2
    • 0001924383 scopus 로고
    • The effects of U.S. tax policy on the income repatriation patterns of U.S. multinational corporations
    • A. Giovannini, R. G. Hubbard and J. Slemrod, (eds.). University of Chicago Press
    • Altshuler, R. and T. S. Newlon. (1993). "The effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations," In A. Giovannini, R. G. Hubbard and J. Slemrod, (eds.), Studies in International Taxation. University of Chicago Press.
    • (1993) Studies in International Taxation
    • Altshuler, R.1    Newlon, T.S.2
  • 3
    • 0010933691 scopus 로고
    • Taxation and foreign direct investment in the United States: A reconsideration of the evidence
    • A. Giovannini, R. G. Hubbard and J. Slemrod (eds.). Chicago University Press
    • Auerbach, A. J. and K. Hassett. (1993). "Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence." In A. Giovannini, R. G. Hubbard and J. Slemrod (eds.), Studies in International Taxation. Chicago University Press.
    • (1993) Studies in International Taxation
    • Auerbach, A.J.1    Hassett, K.2
  • 4
    • 0001415707 scopus 로고
    • Investment tax incentives and frequent tax reforms
    • Auerbach, A. J. and J. R. Hines, Jr. (1988). "Investment Tax Incentives and Frequent Tax Reforms," American Economic Review 78, 211-216.
    • (1988) American Economic Review , vol.78 , pp. 211-216
    • Auerbach, A.J.1    Hines Jr., J.R.2
  • 5
    • 84888080595 scopus 로고
    • Business location decisions in the United States: Estimates of the effects of unionization, taxes and other characteristics of states
    • Bartik, T. J. (1985). "Business Location Decisions in the United States: Estimates of the Effects of Unionization, Taxes and other Characteristics of States," Journal of Business and Economic Statistics 3, 14-22.
    • (1985) Journal of Business and Economic Statistics , vol.3 , pp. 14-22
    • Bartik, T.J.1
  • 7
    • 0038755871 scopus 로고    scopus 로고
    • Meta-analysis in marketing when studies contain multiple measurements
    • Bijmolt, T. H. A. and R. G. M. Pieters. (2001) "Meta-Analysis in Marketing When Studies Contain Multiple Measurements," Marketing Letters 12, 157-169.
    • (2001) Marketing Letters , vol.12 , pp. 157-169
    • Bijmolt, T.H.A.1    Pieters, R.G.M.2
  • 8
    • 0032965851 scopus 로고    scopus 로고
    • The location of foreign direct investment: An empirical analysis
    • Billington, N. (1999). "The Location of Foreign Direct Investment: An Empirical Analysis," Applied Economics 31, 65-76.
    • (1999) Applied Economics , vol.31 , pp. 65-76
    • Billington, N.1
  • 9
    • 0002258618 scopus 로고
    • New results on the effects of tax policy on the international location of investment
    • M. Feldstein (ed.). Chicago, IL and London: University of Chicago Press
    • Boskin, M. J. and W. G. Gale. (1987). "New Results on the Effects of Tax Policy on the International Location of Investment." In M. Feldstein (ed.), The Effects of Taxation on Capital Accumulation. Chicago, IL and London: University of Chicago Press.
    • (1987) The Effects of Taxation on Capital Accumulation
    • Boskin, M.J.1    Gale, W.G.2
  • 11
    • 0031412288 scopus 로고    scopus 로고
    • The link between tax rates and foreign direct investment
    • Cassou, S. P. (1997). "The Link between Tax Rates and Foreign Direct Investment," Applied Economics 29, 1295-1301.
    • (1997) Applied Economics , vol.29 , pp. 1295-1301
    • Cassou, S.P.1
  • 13
    • 0011590127 scopus 로고    scopus 로고
    • COM (2001)582, Brussels
    • Commission of the European Communities (CEC). (2001). "Company Taxation in the Internal Market," COM (2001)582, Brussels.
    • (2001) Company Taxation in the Internal Market
  • 14
    • 0001913133 scopus 로고
    • The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes
    • Devereux, M. P. and H. Freeman. (1995). "The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes," International Tax and Public Finance 2, 85-106.
    • (1995) International Tax and Public Finance , vol.2 , pp. 85-106
    • Devereux, M.P.1    Freeman, H.2
  • 16
    • 0000132389 scopus 로고    scopus 로고
    • Taxes and the location of production: Evidence from a panel of US multinationals
    • Devereux, M. P. and R. Griffith. (1998b). "Taxes and the Location of Production: Evidence from a Panel of US Multinationals," Journal of Public Economics 68, 335-367.
    • (1998) Journal of Public Economics , vol.68 , pp. 335-367
    • Devereux, M.P.1    Griffith, R.2
  • 17
    • 0029473133 scopus 로고
    • European tax harmonisation and production efficiency
    • Devereux, M. P. and M. Pearson. (1995). "European Tax Harmonisation and Production Efficiency," European Economic Review 39, 1657-1681.
    • (1995) European Economic Review , vol.39 , pp. 1657-1681
    • Devereux, M.P.1    Pearson, M.2
  • 19
    • 1942508427 scopus 로고    scopus 로고
    • Methodological pitfalls in meta-analysis: Publication bias
    • Amsterdam
    • Florax, R. J. G. M. (2001). "Methodological Pitfalls in Meta-Analysis: Publication Bias," VU Research Memorandum 2001-28, Amsterdam.
    • (2001) VU Research Memorandum 2001-28
    • Florax, R.J.G.M.1
  • 22
    • 0000910030 scopus 로고
    • Taxes, tariffs and transfer pricing in multinational corporation decision making
    • Grubert, H. and J. Mutti. (1991). "Taxes, Tariffs and Transfer Pricing in Multinational Corporation Decision Making," Review of Economics and Statistics 73, 285-293.
    • (1991) Review of Economics and Statistics , vol.73 , pp. 285-293
    • Grubert, H.1    Mutti, J.2
  • 23
    • 0011266074 scopus 로고    scopus 로고
    • Do taxes influence where US corporations invest?
    • Grubert, H. and J. Mutti. (2000). "Do Taxes Influence where US Corporations Invest?" National Tax Journal 53, 825-839.
    • (2000) National Tax Journal , vol.53 , pp. 825-839
    • Grubert, H.1    Mutti, J.2
  • 24
    • 0000908919 scopus 로고
    • Tax policy and foreign direct investment in the United States
    • Hartman, D. G. (1984). "Tax Policy and Foreign Direct Investment in the United States," National Tax Journal 37, 475-488.
    • (1984) National Tax Journal , vol.37 , pp. 475-488
    • Hartman, D.G.1
  • 25
    • 0001265749 scopus 로고
    • Tax policy and foreign direct investment
    • Hartman, D. G. (1985). "Tax Policy and Foreign Direct Investment," Journal of Public Economics 26, 107-121.
    • (1985) Journal of Public Economics , vol.26 , pp. 107-121
    • Hartman, D.G.1
  • 26
    • 0030418384 scopus 로고    scopus 로고
    • Altered states: Taxes and the location of foreign direct investment in America
    • Hines, J. R., Jr. (1996). "Altered States: Taxes and the Location of Foreign Direct Investment in America," American Economic Review 86, 1076-1094.
    • (1996) American Economic Review , vol.86 , pp. 1076-1094
    • Hines Jr., J.R.1
  • 27
    • 0011267165 scopus 로고    scopus 로고
    • Tax policy and the activities of mmultinational corporations
    • A. J. Auerbach (ed.). Cambridge MA: MIT Press
    • Hines, J. R., Jr. (1997). "Tax Policy and the Activities of Mmultinational Corporations." In A. J. Auerbach (ed.), Fiscal Policy: Lessons from Economic Research. Cambridge MA: MIT Press.
    • (1997) Fiscal Policy: Lessons from Economic Research
    • Hines Jr., J.R.1
  • 28
    • 0000337519 scopus 로고    scopus 로고
    • Lessons from behavioural responses to international taxation
    • Hines, J. R., Jr. (1999). "Lessons from Behavioural Responses to International Taxation," National Tax Journal 54, 305-323.
    • (1999) National Tax Journal , vol.54 , pp. 305-323
    • Hines Jr., J.R.1
  • 29
    • 84921599088 scopus 로고
    • Fiscal paradise: Foreign tax havens and American business
    • Hines, J. R., Jr. and E. M. Rice. (1994). "Fiscal Paradise: Foreign Tax Havens and American Business," Quarterly Journal of Economics 109, 149-182.
    • (1994) Quarterly Journal of Economics , vol.109 , pp. 149-182
    • Hines Jr., J.R.1    Rice, E.M.2
  • 30
    • 84888954272 scopus 로고
    • How taxation affects foreign direct investment (country-specific evidence)
    • World Bank, Washington D.C.
    • Jun, J. (1994). "How Taxation Affects Foreign Direct Investment (Country-Specific Evidence)," Policy Research Working Paper 1307, World Bank, Washington D.C.
    • (1994) Policy Research Working Paper 1307
    • Jun, J.1
  • 31
    • 4043060863 scopus 로고
    • The effects of taxes and rates of return on foreign direct investment in the United States: Some econometric comments
    • Murthy, N. R. V. (1989). "The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States: Some Econometric Comments," National Tax Journal 42, 205-207.
    • (1989) National Tax Journal , vol.42 , pp. 205-207
    • Murthy, N.R.V.1
  • 33
    • 4043161460 scopus 로고    scopus 로고
    • Taxation and foreign direct investment: A synthesis of empirical research
    • CPB, The Hagul
    • Mooij de, R. A. and S. Ederveen. (2001). "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," CPB Discussion Paper no. 3, CPB, The Hagul.
    • (2001) CPB Discussion Paper No. 3
    • De Mooij, R.A.1    Ederveen, S.2
  • 36
    • 1642444051 scopus 로고
    • Interstate business tax differentials and new firm location: Evidence from panel data
    • Papke, L. E. (1991). "Interstate Business Tax Differentials and New Firm Location: Evidence from Panel Data," Journal of Public Economics 45, 47-68.
    • (1991) Journal of Public Economics , vol.45 , pp. 47-68
    • Papke, L.E.1
  • 37
    • 0000018965 scopus 로고
    • The effects of changes in tax law on corporate reorganization activity
    • Scholes, M. S. and M. A. Wolfson. (1990). "The Effects of Changes in Tax Law on Corporate Reorganization Activity," Journal of Business 63, S141-S164.
    • (1990) Journal of Business , vol.63
    • Scholes, M.S.1    Wolfson, M.A.2
  • 38
    • 0003703411 scopus 로고    scopus 로고
    • How taxing is corruption on international investors?
    • Cambridge MA
    • Shang-Jin, W. (1997). "How Taxing is Corruption on International Investors?" NBER Working Paper No. 6030, Cambridge MA.
    • (1997) NBER Working Paper No. 6030
    • Shang-Jin, W.1
  • 39
    • 0011263592 scopus 로고
    • Taxation and the birth of foreign subsidiaries
    • H. Herberg and N. van Long (eds.). University of Michigan Press
    • Sinn, H.-W. (1990). "Taxation and the Birth of Foreign Subsidiaries." In H. Herberg and N. van Long (eds.), Trade, Welfare and Economic Policies, Studies in International Trade Policy. University of Michigan Press, pp. 325-352.
    • (1990) Trade, Welfare and Economic Policies, Studies in International Trade Policy , pp. 325-352
    • Sinn, H.-W.1
  • 40
    • 0001918176 scopus 로고
    • Tax effects on foreign direct investment in the US: Evidence from a cross-country comparison
    • A. Razin and J. Slemrod (eds.). University of Chicago Press
    • Slemrod, J. (1990). "Tax Effects on Foreign Direct Investment in the US: Evidence from a Cross-Country Comparison." In A. Razin and J. Slemrod (eds.), Taxation in the Global Economy. University of Chicago Press.
    • (1990) Taxation in the Global Economy
    • Slemrod, J.1
  • 41
    • 0000900540 scopus 로고    scopus 로고
    • Wheat from Chaff: Meta-analysis as quantitative literature review
    • Stanley, T. D. (2001). "Wheat from Chaff: Meta-Analysis as Quantitative Literature Review," Journal of Economic Perspectives 15, 131-150.
    • (2001) Journal of Economic Perspectives , vol.15 , pp. 131-150
    • Stanley, T.D.1
  • 42
    • 38149148020 scopus 로고
    • The impact of US tax reform on foreign direct investment in the United States
    • Swenson, D. L. (1994). "The Impact of US Tax Reform on Foreign Direct Investment in the United States," Journal of Public Economics 54, 243-266.
    • (1994) Journal of Public Economics , vol.54 , pp. 243-266
    • Swenson, D.L.1
  • 43
    • 4043120549 scopus 로고    scopus 로고
    • Transaction type and the effect of taxes on the distribution of foreign direct investment in the United States
    • J. R. Hines (ed.). University of Chicago Press
    • Swenson, D. L. (2001). "Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States." In J. R. Hines (ed.), International Taxation and Multinational Activity. University of Chicago Press.
    • (2001) International Taxation and Multinational Activity
    • Swenson, D.L.1
  • 44
    • 0002622072 scopus 로고
    • Is there a need for harmonizing capital income taxes within EC countries?
    • H. Siebert (ed.). Tubingen: Mohr
    • Tanzi, V. and A. L. Bovenberg. (1990). "Is there a Need for Harmonizing Capital Income Taxes within EC Countries?" In H. Siebert (ed.), Reforming Capital Income Taxation. Tubingen: Mohr.
    • (1990) Reforming Capital Income Taxation
    • Tanzi, V.1    Bovenberg, A.L.2
  • 45
    • 0000555713 scopus 로고
    • The effects of taxes and rates of return on foreign direct investment in the United States
    • Young, K. H. (1988). "The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States," National Tax Journal 41, 109-121.
    • (1988) National Tax Journal , vol.41 , pp. 109-121
    • Young, K.H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.