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| Author: | Desai, M. A. Foley, C. F. Hines, J. R. Jr. |
| Title: | Foreign direct investment in a world of multiple taxes |
| Journal: | Journal of Public Economics
2004 : DEC, VOL. 88:12, p. 2727-2744 |
| Index terms: | Direct investment Foreign investment Indirect taxation International taxation |
| Language: | eng |
| Abstract: | This article examines the impact of taxation on the location of foreign direct investment (FDI). It focuses on the effect of indirect taxes on FDI by US multinational companies. The author compares indirect taxes and income taxes to discover the mechanisms by which direct and indirect taxes affect FDI. |
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