메뉴 건너뛰기




Volumn 19, Issue 3, 2012, Pages 393-423

Empirical evidence on the effects of tax incentives

Author keywords

Developing countries; Investment; Tax competition; Tax incentives

Indexed keywords


EID: 84861765189     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1007/s10797-011-9194-8     Document Type: Article
Times cited : (130)

References (60)
  • 3
    • 84881844837 scopus 로고
    • Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations
    • Arellano, M., & Bond, S. R. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. Review of Economic Studies, 58(2), 277-297.
    • (1991) Review of Economic Studies , vol.58 , Issue.2 , pp. 277-297
    • Arellano, M.1    Bond, S.R.2
  • 4
    • 58149364940 scopus 로고
    • Another look at the instrumental variables estimation of error components models
    • Arellano, M., & Bover, O. (1995). Another look at the instrumental variables estimation of error components models. Journal of Econometrics, 68, 29-51.
    • (1995) Journal of Econometrics , vol.68 , pp. 29-51
    • Arellano, M.1    Bover, O.2
  • 5
    • 0036139214 scopus 로고    scopus 로고
    • On the determinants of foreign direct investment to developing countries: is Africa different
    • Asiedu, E. (2002). On the determinants of foreign direct investment to developing countries: is Africa different. World Development, 30(1), 107-119.
    • (2002) World Development , vol.30 , Issue.1 , pp. 107-119
    • Asiedu, E.1
  • 6
    • 33645904813 scopus 로고    scopus 로고
    • Foreign direct investment in Africa: the role of natural resources, market size, government policy, institutions and political instability
    • Asiedu, E. (2006). Foreign direct investment in Africa: the role of natural resources, market size, government policy, institutions and political instability. The World Economy, 29(1), 63-77.
    • (2006) The World Economy , vol.29 , Issue.1 , pp. 63-77
    • Asiedu, E.1
  • 7
    • 38849115182 scopus 로고    scopus 로고
    • Tax competition and FDI: the special case of developing countries
    • Azemar, C., & Delios, A. (2008). Tax competition and FDI: the special case of developing countries. Journal of Japanese International Economics, 22, 85-105.
    • (2008) Journal of Japanese International Economics , vol.22 , pp. 85-105
    • Azemar, C.1    Delios, A.2
  • 8
    • 34548105999 scopus 로고    scopus 로고
    • Do tax sparing agreements contribute to the attraction of FDI in developing countries?
    • Azemar, C., Desbordes, R., & Mucchielli, J.-L. (2007). Do tax sparing agreements contribute to the attraction of FDI in developing countries? International Tax and Public Finance, 14, 543-562.
    • (2007) International Tax and Public Finance , vol.14 , pp. 543-562
    • Azemar, C.1    Desbordes, R.2    Mucchielli, J.-L.3
  • 9
    • 0942291285 scopus 로고    scopus 로고
    • Agglomeration, integration and tax harmonization
    • Baldwin, R., & Krugman, P. (2004). Agglomeration, integration and tax harmonization. European Economic Review, 48, 1-23.
    • (2004) European Economic Review , vol.48 , pp. 1-23
    • Baldwin, R.1    Krugman, P.2
  • 10
    • 0002855663 scopus 로고
    • Incumbent behavior: vote-seeking, tax-setting, and Yardstick competition
    • Besley, T., & Case, A. (1995). Incumbent behavior: vote-seeking, tax-setting, and Yardstick competition. American Economic Review, 85, 25-45.
    • (1995) American Economic Review , vol.85 , pp. 25-45
    • Besley, T.1    Case, A.2
  • 11
    • 50549093457 scopus 로고    scopus 로고
    • Tax incentives for investment in developing countries
    • G. Perry, J. Whalley, and G. McMahon (Eds.), New York: McMillan
    • Bird, R. M. (2000). Tax incentives for investment in developing countries. In G. Perry, J. Whalley, & G. McMahon (Eds.), Fiscal reform and structural change in developing countries (Vol. 1, pp. 201-221). New York: McMillan.
    • (2000) Fiscal Reform and Structural Change in Developing Countries , vol.1 , pp. 201-221
    • Bird, R.M.1
  • 12
    • 34249796075 scopus 로고    scopus 로고
    • FDI in space: spatial autoregressive relationships in foreign direct investment
    • Blonigen, B. A., Davies, R., Waddell, G. R., & Naughton, H. (2007). FDI in space: spatial autoregressive relationships in foreign direct investment. European Economic Review, 51(5), 1303-1325.
    • (2007) European Economic Review , vol.51 , Issue.5 , pp. 1303-1325
    • Blonigen, B.A.1    Davies, R.2    Waddell, G.R.3    Naughton, H.4
  • 14
    • 0036276103 scopus 로고    scopus 로고
    • Do R&D tax credits work? Evidence from a panel of countries, 1979-1997
    • Bloom, N., Griffith, R., & van Reenen, J. (2002). Do R&D tax credits work? Evidence from a panel of countries, 1979-1997. Journal of Public Economics, 85, 1-31.
    • (2002) Journal of Public Economics , vol.85 , pp. 1-31
    • Bloom, N.1    Griffith, R.2    van Reenen, J.3
  • 15
    • 0001438979 scopus 로고    scopus 로고
    • Initial conditions and moment restrictions in dynamic panel data models
    • Blundell, R., & Bond, S. (1998). Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics, 87, 11-143.
    • (1998) Journal of Econometrics , vol.87 , pp. 11-143
    • Blundell, R.1    Bond, S.2
  • 17
    • 33845231617 scopus 로고    scopus 로고
    • Do local tax incentives affect economic growth? What mean impacts miss in the analysis of enterprise zone policies
    • Bondonio, D., & Greenbaum, R. T. (2007). Do local tax incentives affect economic growth? What mean impacts miss in the analysis of enterprise zone policies. Regional Science and Urban Economics, 37, 121-136.
    • (2007) Regional Science and Urban Economics , vol.37 , pp. 121-136
    • Bondonio, D.1    Greenbaum, R.T.2
  • 18
    • 0037391333 scopus 로고    scopus 로고
    • Strategic interaction among governments: an overview of empirical studies
    • Brueckner, J. K. (2003). Strategic interaction among governments: an overview of empirical studies. International Regional Science Review, 26, 175-188.
    • (2003) International Regional Science Review , vol.26 , pp. 175-188
    • Brueckner, J.K.1
  • 22
    • 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(6), 673-693.
    • (2003) International Tax and Public Finance , vol.10 , Issue.6 , pp. 673-693
    • de Mooij, R.A.1    Ederveen, S.2
  • 23
    • 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(35), 451-495.
    • (2002) Economic Policy , vol.17 , Issue.35 , pp. 451-495
    • Devereux, M.P.1    Griffith, R.2    Klemm, A.3
  • 24
    • 33847047802 scopus 로고    scopus 로고
    • Firm location decisions, regional grants and agglomeration externalities
    • Devereux, M. P., Griffith, R., & Simpson, H. (2007). Firm location decisions, regional grants and agglomeration externalities. Journal of Public Economics, 91, 413-435.
    • (2007) Journal of Public Economics , vol.91 , pp. 413-435
    • Devereux, M.P.1    Griffith, R.2    Simpson, H.3
  • 26
    • 32044470260 scopus 로고    scopus 로고
    • The influence of globalization on taxes and social policy: an empirical analysis for OECD countries
    • Dreher, A. (2006). The influence of globalization on taxes and social policy: an empirical analysis for OECD countries. European Journal of Political Economy, 22, 179-201.
    • (2006) European Journal of Political Economy , vol.22 , pp. 179-201
    • Dreher, A.1
  • 27
    • 70349897712 scopus 로고    scopus 로고
    • Spatial panel data models
    • M. M. Fischer and A. Getis (Eds.), Berlin: Springer
    • Elhorst, J. P. (2010). Spatial panel data models. In M. M. Fischer & A. Getis (Eds.), Handbook of applied spatial analysis (pp. 377-407). Berlin: Springer.
    • (2010) Handbook of Applied Spatial Analysis , pp. 377-407
    • Elhorst, J.P.1
  • 28
    • 50249130722 scopus 로고    scopus 로고
    • Public spending interactions and local politics. Empirical evidence from French municipalities
    • Foucault, M., Madies, T., & Paty, S. (2008). Public spending interactions and local politics. Empirical evidence from French municipalities. Public Choice, 137, 57-80.
    • (2008) Public Choice , vol.137 , pp. 57-80
    • Foucault, M.1    Madies, T.2    Paty, S.3
  • 30
    • 0040478264 scopus 로고    scopus 로고
    • Tax policy and business investment
    • A. Auerbach and M. Feldstein (Eds.), Amsterdam: Elsevier
    • Hasset, K. A., & Hubbard, R. G. (2002). Tax policy and business investment. In A. Auerbach & M. Feldstein (Eds.), Handbook of public economics (Vol. 3). Amsterdam: Elsevier.
    • (2002) Handbook of Public Economics , vol.3
    • Hasset, K.A.1    Hubbard, R.G.2
  • 31
    • 0000337519 scopus 로고    scopus 로고
    • Lessons from behavioral responses to international taxation
    • Hines, J. R. (1999). Lessons from behavioral responses to international taxation. National Tax Journal, 52(2), 305-322.
    • (1999) National Tax Journal , vol.52 , Issue.2 , pp. 305-322
    • Hines, J.R.1
  • 32
    • 0000921148 scopus 로고
    • Capital theory and investment behavior
    • Jorgenson, D. W. (1963). Capital theory and investment behavior. American Economic Review, 53, 247-259.
    • (1963) American Economic Review , vol.53 , pp. 247-259
    • Jorgenson, D.W.1
  • 33
    • 0003083292 scopus 로고    scopus 로고
    • Estimating dynamic panel data models: a practical guide for macroeconomists
    • Judson, R. A., & Owen, A. L. (1999). Estimating dynamic panel data models: a practical guide for macroeconomists. Economics Letters, 1, 9-15.
    • (1999) Economics Letters , vol.1 , pp. 9-15
    • Judson, R.A.1    Owen, A.L.2
  • 35
    • 0032373368 scopus 로고    scopus 로고
    • A generalized spatial two-stage least squares procedure for estimating a spatial autoregressive model with autoregressive disturbances
    • Kelejian, H. H., & Prucha, I. R. (1998). A generalized spatial two-stage least squares procedure for estimating a spatial autoregressive model with autoregressive disturbances. Journal of Real Estate Finance and Economics, 17, 99-121.
    • (1998) Journal of Real Estate Finance and Economics , vol.17 , pp. 99-121
    • Kelejian, H.H.1    Prucha, I.R.2
  • 36
    • 0347354953 scopus 로고    scopus 로고
    • Estimation of simultaneous systems of spatially interrelated cross sectional equations
    • Kelejian, H. H., & Prucha, I. R. (2004). Estimation of simultaneous systems of spatially interrelated cross sectional equations. Journal of Econometrics, 118, 27-50.
    • (2004) Journal of Econometrics , vol.118 , pp. 27-50
    • Kelejian, H.H.1    Prucha, I.R.2
  • 37
    • 77952879483 scopus 로고    scopus 로고
    • Causes, benefits and risks of tax incentives
    • Klemm, A. (2010). Causes, benefits and risks of tax incentives. International Tax and Public Finance, 17(3), 315-336.
    • (2010) International Tax and Public Finance , vol.17 , Issue.3 , pp. 315-336
    • Klemm, A.1
  • 39
    • 77955414633 scopus 로고    scopus 로고
    • Some recent developments in spatial panel data models
    • Lee, L., & Yu, J. (2010). Some recent developments in spatial panel data models. Regional Science and Urban Economics, 40, 255-271.
    • (2010) Regional Science and Urban Economics , vol.40 , pp. 255-271
    • Lee, L.1    Yu, J.2
  • 40
    • 0026959873 scopus 로고
    • A sensitivity analysis of cross country growth regressions
    • Levine, R., & Renelt, D. (1992). A sensitivity analysis of cross country growth regressions. American Economic Review, 82(4), 942-963.
    • (1992) American Economic Review , vol.82 , Issue.4 , pp. 942-963
    • Levine, R.1    Renelt, D.2
  • 41
    • 34247399530 scopus 로고    scopus 로고
    • FDI in Chinese cities: spillovers and impact on growth
    • Madariaga, N., & Poncet, S. (2007). FDI in Chinese cities: spillovers and impact on growth. The World Economy, 30, 837-862.
    • (2007) The World Economy , vol.30 , pp. 837-862
    • Madariaga, N.1    Poncet, S.2
  • 43
    • 33845526866 scopus 로고
    • Tax holidays and investment
    • A. Shah (Ed.), New York: Oxford University Press
    • Mintz, J. M. (1995). Tax holidays and investment. In A. Shah (Ed.), Fiscal incentives for investment and innovation (pp. 165-194). New York: Oxford University Press.
    • (1995) Fiscal Incentives for Investment and Innovation , pp. 165-194
    • Mintz, J.M.1
  • 44
    • 1342288006 scopus 로고    scopus 로고
    • Empirical asymmetries in foreign direct investment and taxation
    • Mutti, J., & Grubert, H. (2004). Empirical asymmetries in foreign direct investment and taxation. Journal of International Economics, 62, 337-358.
    • (2004) Journal of International Economics , vol.62 , pp. 337-358
    • Mutti, J.1    Grubert, H.2
  • 46
    • 0000604269 scopus 로고
    • Biases in dynamic models with fixed effects
    • Nickell, S. (1981). Biases in dynamic models with fixed effects. Econometrica, 49(6), 1417-1426.
    • (1981) Econometrica , vol.49 , Issue.6 , pp. 1417-1426
    • Nickell, S.1
  • 49
    • 84861767554 scopus 로고    scopus 로고
    • Price Waterhouse/PriceWaterhouseCoopers, various years
    • Price Waterhouse/PriceWaterhouseCoopers, various years. World corporate tax guide.
    • World corporate tax guide
  • 53
    • 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
  • 56
    • 77955845456 scopus 로고    scopus 로고
    • The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA franc zone
    • van Parys, S., & James, S. (2010). The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA franc zone. International Tax and Public Finance, 17(4), 400-429.
    • (2010) International Tax and Public Finance , vol.17 , Issue.4 , pp. 400-429
    • van Parys, S.1    James, S.2
  • 57
    • 0346838278 scopus 로고    scopus 로고
    • Theories of tax competition
    • Wilson, J. D. (1999). Theories of tax competition. National Tax Journal, 52(2), 269-304.
    • (1999) National Tax Journal , vol.52 , Issue.2 , pp. 269-304
    • Wilson, J.D.1
  • 59
    • 0036754551 scopus 로고    scopus 로고
    • Tax incentives for business investment: a primer for policy makers in developing countries
    • Zee, H. H., Stotsky, J. G., & Ley, E. (2002). Tax incentives for business investment: a primer for policy makers in developing countries. World Development, 30(9), 1497-1516.
    • (2002) World Development , vol.30 , Issue.9 , pp. 1497-1516
    • Zee, H.H.1    Stotsky, J.G.2    Ley, E.3
  • 60
    • 0007721215 scopus 로고
    • Pigou, Tiebout, property taxation and the underprovision of local public goods
    • Zodrow, G. R., & Mieszkowski, P. (1986). Pigou, Tiebout, property taxation and the underprovision of local public goods. Journal of Urban Economics, 19, 356-370.
    • (1986) Journal of Urban Economics , vol.19 , pp. 356-370
    • Zodrow, G.R.1    Mieszkowski, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.