Corporate tax and foreign direct investment in developing countries

• Main Authors: Ong, Tze San, Wong, Koh Cheng, Teh, Boon Heng
• 格式: Article
• 出版: TechScience Publications 2012
• 在线阅读: http://psasir.upm.edu.my/id/eprint/22834/; http://www.ijbmer.com/vol3issue1.php

Using data on US multinational enterprises (MNEs) outward foreign direct investment (FDI) between 2000 and 2009, this paper aims to investigate the relationship between corporate tax rate and FDI in developing countries, and contrast the differences in regional corporate tax rates in order to reveal...