Foreign direct investment and tax competition
Author(s)
Bibliographic Information
Foreign direct investment and tax competition
Institute for International Economics, 2003
Available at 12 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references (p. 101-105) and index
Description and Table of Contents
Description
The author first assesses the nature and extent of the international mobility of foreign direct investment (FDI), based on the operations of US multinational corporations abroad (production, employment, and capital stock), not simply on financial flows of foreign affiliates. He considers whether distinctions between horizontal and vertical integration can be applied to operations in developed versus developing countries and whether either form of integration is sensitive to tax and cost conditions, not only in the host country but also in the United States. Growing sensitivity of FDI to taxes is one reason for governments to be concerned about tax competition among jurisdictions to attract economic activity. Tax competition, however, also arises from an attempt to shift the tax base from one jurisdiction to another, with no real change in the location of real activity. Mutti's second objective is to assess how tax competition is affecting the structure of national tax systems and whether efforts at international coordination of tax policy are likely to affect the progression of such changes.
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