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| Tekijä: | Egger, P. Radulescu, D.M. |
| Otsikko: | Labor taxation and foreign direct investment |
| Lehti: | Scandinavian Journal of Economics
2011 : VOL. 113:3, p. 603-636 |
| Asiasana: | foreign investment direct investment multinational companies taxation labour location of industry |
| Vapaa asiasana: | headquarters FDI |
| Kieli: | eng |
| Tiivistelmä: | This study analyses the implications of the effective taxation of labour for profits and, thus, multinational enterprises' desisions on their headquarters (henceforth as: h-q.) location (as: locn). If manager effort is reduced due to a higher employee-borne (herein as: e-b.) tax burden, it should also negatively affect firm profits and the h-q. locn. Herein, data are collected on personal income tax profiles for over 50 economies and the year 2002 at different moments of the distribution of gross wages. The findings suggest that higher e-b. labour taxes are less conducive to the h-q. locn. and foreign direct investment (FDI) stocks in a given host economy. |
SCIMA