search query: @indexterm taxation / total: 1872
reference: 193 / 1872
Author: | Raff, H. |
Title: | Preferential trade agreements and tax competition for foreign direct investment |
Journal: | Journal of Public Economics
2004 : DEC, VOL. 88:12, p. 2745-2763 |
Index terms: | Competition Foreign investment Multinational companies Taxation Trade agreements |
Language: | eng |
Abstract: | This article examines what kinds of impacts free-trade agreements and customs unions have on the location of foreign direct investment (FDI) and social welfare. The model assumes that governments can adjust taxes and external tariffs to compete for FDI. |
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