Foreign Direct Investment in a World of Multiple Taxes

(w/ C. F. Foley and J. R. Hines Jr.) Journal of Public Economics 88, no. 12 (December 2004), 2727-2744.

While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home country tax rules.

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