Do Complicated Tax Systems Prevent Foreign Direct Investment?

The negative relationship between tax rates and FDI is well known. This paper looks at how complexity of the tax system affects FDI. Fulfilling tax requirements can be time-consuming, and this implies a cost for more complex tax systems. Alternatively, complexity may provide opportunities to reduce...

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Veröffentlicht in:	Economica (London) 2013-01, Vol.80 (317), p.1-22
1. Verfasser:	Lawless, Martina
Format:	Artikel
Sprache:	eng
Schlagworte:	Business tax Censuses Corporate taxes Cost Economic theory Effective tax rate Fixed costs Foreign direct investment Foreign investment Foreign investments Gross domestic product Host country Reductionism Socioeconomics Studies Tax cuts Tax payments Tax rates Tax systems Taxes Time
Online-Zugang:	Volltext
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