메뉴 건너뛰기




Volumn 15, Issue 4, 2008, Pages 460-477

Exports, foreign direct investment, and the costs of corporate taxation

Author keywords

Corporate taxation; Costs of public funds; Effective tax rates; Exports; Extensive and intensive investment; Foreign direct investment

Indexed keywords


EID: 44949234485     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1007/s10797-008-9077-9     Document Type: Article
Times cited : (7)

References (41)
  • 4
    • 0042864198 scopus 로고    scopus 로고
    • Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base
    • Oxford University Press London
    • Bond, S. R. (2000). Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base. In S. Cnossen (Ed.), Taxing capital income in the European union (pp. 161-179). London: Oxford University Press.
    • (2000) Taxing Capital Income in the European Union , pp. 161-179
    • Bond, S.R.1    Cnossen, S.2
  • 5
    • 33846865055 scopus 로고    scopus 로고
    • Tax incentives and the location of FDI: Evidence from a panel of German multinationals
    • Buettner, T., & Ruf, M. (2007). Tax incentives and the location of FDI: Evidence from a panel of German multinationals. International Tax and Public Finance, 14, 151-164.
    • (2007) International Tax and Public Finance , vol.14 , pp. 151-164
    • Buettner, T.1    Ruf, M.2
  • 8
    • 6344240527 scopus 로고    scopus 로고
    • Tax treaties and foreign direct investment: Potential versus performance
    • Davies, R. B. (2004). Tax treaties and foreign direct investment: potential versus performance. International Tax and Public Finance, 11, 775-802.
    • (2004) International Tax and Public Finance , vol.11 , pp. 775-802
    • Davies, R.B.1
  • 9
    • 4043143537 scopus 로고    scopus 로고
    • Taxation and foreign direct investment: A synthesis of empirical research
    • De Mooij, R. A., & Ederveen, S. (2003). Taxation and foreign direct investment: a synthesis of empirical research. International Tax and Public Finance, 10, 673-693.
    • (2003) International Tax and Public Finance , vol.10 , pp. 673-693
    • De Mooij, R.A.1    Ederveen, S.2
  • 11
    • 0000132389 scopus 로고    scopus 로고
    • Taxes and the location of production: Evidence from a panel of US multinational firms
    • Devereux, M. P., & Griffith, R. (1998). Taxes and the location of production: evidence from a panel of US multinational firms. Journal of Public Economics, 68, 335-367.
    • (1998) Journal of Public Economics , vol.68 , pp. 335-367
    • Devereux, M.P.1    Griffith, R.2
  • 13
    • 0036800120 scopus 로고    scopus 로고
    • Corporate income tax reforms and international tax competition
    • Devereux, M. P., Griffith, R., & Klemm, A. (2002). Corporate income tax reforms and international tax competition. Economic Policy, 17, 451-495.
    • (2002) Economic Policy , vol.17 , pp. 451-495
    • Devereux, M.P.1    Griffith, R.2    Klemm, A.3
  • 16
    • 0011590127 scopus 로고    scopus 로고
    • European Commission (Commission Staff Working Paper, COM(2001)582 Final)
    • European Commission (2001). Company taxation in the internal market (Commission Staff Working Paper, COM(2001)582 Final).
    • (2001) Company Taxation in the Internal Market
  • 17
    • 23244442693 scopus 로고    scopus 로고
    • Economic integration and tax policy with endogenous foreign firm ownership
    • Fuest, C. (2005). Economic integration and tax policy with endogenous foreign firm ownership. Journal of Public Economics, 89, 1823-1840.
    • (2005) Journal of Public Economics , vol.89 , pp. 1823-1840
    • Fuest, C.1
  • 18
    • 33748756740 scopus 로고    scopus 로고
    • German Council of Economic Advisors (GCEA). Max-Planck-Institute and Centre for European Economic Research. Statistisches Bundesamt Wiesbaden
    • German Council of Economic Advisors (GCEA). Max-Planck-Institute and Centre for European Economic Research (2006). Reform der Einkommens- und Unternehmensbesteuerung durch die Duale Einkommensteuer. Wiesbaden: Statistisches Bundesamt.
    • (2006) Reform der Einkommens- Und Unternehmensbesteuerung Durch Die Duale Einkommensteuer
  • 19
    • 67649385979 scopus 로고    scopus 로고
    • International taxation
    • A. J. Auerbach, & M. Feldstein (Eds.), Elsevier: Amsterdam
    • Gordon, R. H., & Hines, J. R. Jr. (2002). International taxation. In A. J. Auerbach, & M. Feldstein (Eds.), Handbook of public economics (Vol. 4, pp. 1935-1995). Amsterdam: Elsevier.
    • (2002) Handbook of Public Economics , vol.4 , pp. 1935-1995
    • Gordon, R.H.1    Hines Jr., J.R.2
  • 20
    • 0040330437 scopus 로고    scopus 로고
    • The taxing task of taxing transnationals
    • Gresik, T. A. (2001). The taxing task of taxing transnationals. Journal of Economic Literature, 39, 800-838.
    • (2001) Journal of Economic Literature , vol.39 , pp. 800-838
    • Gresik, T.A.1
  • 21
    • 3042798868 scopus 로고    scopus 로고
    • Managerial incentives and the international organization of production
    • Grossman, G., & Helpman, E. (2004). Managerial incentives and the international organization of production. Journal of International Economics, 63, 237-262.
    • (2004) Journal of International Economics , vol.63 , pp. 237-262
    • Grossman, G.1    Helpman, E.2
  • 23
    • 0034024529 scopus 로고    scopus 로고
    • Corporate tax systems and cross country profit shifting
    • Haufler, A., & Schjelderup, G. (2000). Corporate tax systems and cross country profit shifting. Oxford Economic Papers, 52, 306-325.
    • (2000) Oxford Economic Papers , vol.52 , pp. 306-325
    • Haufler, A.1    Schjelderup, G.2
  • 24
    • 33847351258 scopus 로고    scopus 로고
    • Trade, FDI, and the organization of firms
    • Helpman, E. (2006). Trade, FDI, and the organization of firms. Journal of Economic Literature, 44, 589-630.
    • (2006) Journal of Economic Literature , vol.44 , pp. 589-630
    • Helpman, E.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
    • 0001273360 scopus 로고
    • Endogenous market structures in international trade (natura facit saltum)
    • Horstman, I. J., & Markusen, J. R. (1992). Endogenous market structures in international trade (natura facit saltum). Journal of International Economics, 32, 149-182.
    • (1992) Journal of International Economics , vol.32 , pp. 149-182
    • Horstman, I.J.1    Markusen, J.R.2
  • 28
    • 33846380301 scopus 로고    scopus 로고
    • Welfare reform in European countries: A microsimulation analysis
    • Immervoll, H., Kleven, H., Kreiner, C. T., & Saez, E. (2007). Welfare reform in European countries: a microsimulation analysis. Economic Journal, 117, 1-44.
    • (2007) Economic Journal , vol.117 , pp. 1-44
    • Immervoll, H.1    Kleven, H.2    Kreiner, C.T.3    Saez, E.4
  • 31
    • 0001242855 scopus 로고    scopus 로고
    • Investment externalities and a corrective subsidy
    • Keuschnigg, C. (1998). Investment externalities and a corrective subsidy. International Tax and Public Finance, 5, 449-469.
    • (1998) International Tax and Public Finance , vol.5 , pp. 449-469
    • Keuschnigg, C.1
  • 32
    • 33748082990 scopus 로고    scopus 로고
    • The marginal cost of public funds: Hours of work versus labor force participation
    • Kleven, H., & Kreiner, C. T. (2006). The marginal cost of public funds: hours of work versus labor force participation. Journal of Public Economics, 90, 1955-1973.
    • (2006) Journal of Public Economics , vol.90 , pp. 1955-1973
    • Kleven, H.1    Kreiner, C.T.2
  • 33
    • 0019140244 scopus 로고
    • Scale economies, product differentiation and the pattern of trade
    • Krugman, P. R. (1980). Scale economies, product differentiation and the pattern of trade. American Economic Review, 70, 950-959.
    • (1980) American Economic Review , vol.70 , pp. 950-959
    • Krugman, P.R.1
  • 34
    • 0242583203 scopus 로고    scopus 로고
    • The impact of trade on intra-industry reallocations and aggregate industry productivity
    • Melitz, M. J. (2003). The impact of trade on intra-industry reallocations and aggregate industry productivity. Econometrica, 71, 1695-1725.
    • (2003) Econometrica , vol.71 , pp. 1695-1725
    • Melitz, M.J.1
  • 38
    • 0036704125 scopus 로고    scopus 로고
    • Optimal income transfer programs: Intensive versus extensive labor supply responses
    • Saez, E. (2002). Optimal income transfer programs: intensive versus extensive labor supply responses. Quarterly Journal of Economics, 117, 1039-1073.
    • (2002) Quarterly Journal of Economics , vol.117 , pp. 1039-1073
    • Saez, E.1
  • 40
    • 2142858742 scopus 로고    scopus 로고
    • Technical Committee on Business Taxation (Jack Mintz, chairman). Department of Finance, Ottawa
    • Technical Committee on Business Taxation (1997). Report of the technical committee on business taxation (Jack Mintz, chairman). Department of Finance, Ottawa, http://www.fin.gc.ca.
    • (1997) Report of the Technical Committee on Business Taxation


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.