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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.
SCIMA record nr: 257154
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