Foreign direct investment, industrial location and capital taxation

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• 作者：Luis Lanaspa ; Fernando Pueyo and Fernando Sanz
• 关键词：JEL Classification F21 ; H73 ; R12
• 刊名：The Annals of Regional Science
• 出版年：2008
• 出版时间：June, 2008
• 年：2008
• 卷：42
• 期：2
• 页码：413-423
• 全文大小：162.2 KB
• 刊物类别：Business and Economics
• 刊物主题：Economics
  Regional Science
  Landscape, Regional and Urban Planning
  Microeconomics
  Environmental Economics
  Geography
  
• 出版者：Springer Berlin / Heidelberg
• ISSN：1432-0592

文摘

This paper demonstrates from a theoretical point of view that governments can affect the location decision of firms using tax rate on capital income as a policy instrument. We find that, in general, countries with a lower tax burden are net receivers of foreign direct investment. Furthermore, fiscal pressure interacts with the quality of infrastructures to exert a combined influence on the equilibrium location of the firms.