International Tax Competition

Statutory tax rates (STRs) have reduced during the last two decades, which may suggest that host countries are competing against each other to attract foreign direct investment (FDI). At the same time, home countries are competing against each other to locate their resources in host ones with low labor costs and high returns on capital. In this research, I would like to study the inter-correlation between the STR and the FDI, thus analyzing the competition among the home countries and among the host ones. Must be logged in to view the associated files.
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