Tax Policy and Foreign Direct Investment in Open Economies

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bi-brief-050118-cpf-foreigndirectinvest.pdf (385.96 KB)
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2018
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The authors examine the arguments for and against source-based capital income taxation, focusing on the factors that countries must balance in thinking about the extent to which they should rely on a corporate income tax as a significant source of revenue.ﾠ
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Zodrow, George R. and McKeehan, Margaret K.. "Tax Policy and Foreign Direct Investment in Open Economies." Issue Brief, 05.01.18, (2018) James A. Baker III Institute for Public Policy: https://www.bakerinstitute.org/research/tax-policy-fdi-open-economies/.

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https://hdl.handle.net/1911/102751
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Baker Institute Publications