THE EFFECTS OF TAXES AND RATES OF RETURN ON FOREIGN DIRECT INVESTMENT IN THE UNITED STATES

This paper provides an analysis of the effects of domestic taxes and rates of return on foreign direct investment in the United States. The results show that, whereas foreign direct investment through retained earnings may be elastic with respect to tax rates and rates of return, foreign direct inve...

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Veröffentlicht in:	National tax journal 1988-03, Vol.41 (1), p.109-121
1. Verfasser:	YOUNG, KAN H.
Format:	Artikel
Sprache:	eng
Schlagworte:	Corporate taxes Econometrics Economic models Effects Federal taxes Financial investments Foreign direct investments Foreign investment Foreign investments GNP Gross National Product Income taxes Investment return rates Investment tax credits Investors Rates of return Regression analysis Retained earnings Statistical analysis Studies Tax aspects Tax rates United States
Online-Zugang:	Volltext
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