TITLE

TAX EFFECTS ON FOREIGN DIRECT INVESTMENT LOCATION: EVIDENCE FROM AMERICAN STATES

AUTHOR(S)
Agostini, Claudio; Tulayasathien, Soraphol D.
PUB. DATE
June 2004
SOURCE
Proceedings of the Annual Conference on Taxation;2004, p208
SOURCE TYPE
Conference Proceeding
DOC. TYPE
Proceeding
ABSTRACT
Discusses the influence of corporate income taxes on the investors' decisions about the location of foreign direct investments in the U.S. Effects of income growth and employment; Correlation between corporate taxes and some unobserved determinants of the determinant for investment location; Problem using instrumental variables for the tax rate in the demand equation.
ACCESSION #
15218611

 

Related Articles

  • Muscling Up America. Forbes, Steve // Forbes Global;4/12/2004, Vol. 7 Issue 6, p12 

    Explains how cutting the U.S. corporate tax rate could bring about economic growth and increased federal revenue. Tax rate suggested by Representative Phil English in order to lure U.S. companies to reinvest their overseas profits to the U.S.; Termination of global taxation of U.S. companies.

  • Standing Up to Government Regulations. Loyle, Harry // Restaurant Hospitality;Jun2000, Vol. 84 Issue 6, p124 

    Discusses several issues of importance to franchised small business owners in the United States (U.S.). Details on the federal franchise bill introduced in the U.S. House; Issues regarding taxation; Employment issues.

  • Why 9-9-9 Is Even Worse Than Herman Cain's "Fair Tax". Cavanaugh, Tim // Hit & Run;9/18/2011, p115 

    The author explains why the 9-9-9 economic growth and jobs plan is even worse than the fair tax proposed by Godfather's Pizza executive Herman Cain. Cain claims that nine percent corporate flat tax, nine percent personal flat tax and nine percent national sales tax would boost economic growth...

  • Tax Holidays (and Other Escapes) in the American Jobs Creation Act. Clausing, Kimberly A. // National Tax Journal;Sep2005, Vol. 58 Issue 3, p331 

    Abstract - This paper considers the international tax incentives created by the American Jobs Creation Act of 2004. The temporary dividend repatriation tax break is evaluated in the context of previous theoretical and empirical work. While this tax break is likely to lead to a surge in temporary...

  • Perspective on U.S. manufacturing. Dattilo, Thomas A. // Tire Business;8/16/2004, Vol. 22 Issue 10, p9 

    When jobs are transferred outside the U.S., the easy sound-bite is that the company is "just greedy" by moving American jobs to low-cost-manufacturing countries. This is a knee-jerk reaction, a false rallying cry, a convenient appeal to emotion. But sound-bites fall short of the true matter at...

  • 'Only small fry pay tax'  // Finance Week;4/6/2005, p18 

    The article discusses news events related to tax competition. Germany's Social- Democratic coalition lowered that country's corporate tax rate from 25% to 19%. That surprising step follows fears that Germany could lose foreign investments because its tax rate is too high compared to those of...

  • Does High Corporate Tax Rates Attract Foreign Direct Investment? Göndör, Mihaela; Nistor, Paula // Ovidius University Annals, Series Economic Sciences;2012, Vol. 12 Issue 1, p1433 

    A part of the empirical literature seems to support the view that international differences in corporate taxation are important determinants of FDI location, while another part argue that FDI are attracted by the business environment, without taking into consideration any directly or indirectly...

  • The Profit Potential of Multinational Enterprises. Robbins, Sidney M.; Stobaugh, Robert B. // Columbia Journal of World Business;Fall73, Vol. 8 Issue 3, p140 

    Among the principal attributes of a multinational enterprise are — first, it commands a common pool of resources and second, it is capable of responding to a common strategy. Indeed, from the point of view of maximizing its profit potential, the distinctive aspect of the multinational...

  • Tax Payments and Tax Expenditures on International Investment and Employment. Hufbauer, G. C.; Nunns, J. R. // Columbia Journal of World Business;Summer75, Vol. 10 Issue 2, p12 

    The article presents information about tax payments and tax expenditures on international investment and employment in the U.S. The U.S. exports capital, technology and labor to foreign countries and imports these resources from abroad. When productive resources migrate internationally, both the...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics