The influence of taxes on foreign direct investment: systematic literature review and bibliometric analysis

The influence of taxes on foreign direct investment: systematic literature review and bibliometric analysis

Approach/Methodology/Design: The study classifies 41 selected articles cited in the WoS database. The papers are reviewed and their main contributions are identified. Originality/Value: To the best of the authors' knowledge, this is the first systematic review identifying what is missing in the...

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Veröffentlicht in:European research studies 2020-04, Vol.23 (2), p.55-77
1. Verfasser: Fonseca, Peter Vaz
Format: Artikel
Sprache:eng
Schlagworte:
Business financing
Capital structure
Finance
Foreign direct investment
Foreign investments
Future predictions
International organizations
Investments
Multinational corporations
Proxy
Structure (Literature)
Taxation
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Zusammenfassung:Approach/Methodology/Design: The study classifies 41 selected articles cited in the WoS database. The papers are reviewed and their main contributions are identified. Originality/Value: To the best of the authors' knowledge, this is the first systematic review identifying what is missing in the literature on taxation and capital structure of multinationals, while offering recommendations for future studies.
ISSN:1108-2976
DOI:10.35808/ersj/1580