Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 1, 2007 erstellt
Beschreibung:
In this paper, I explore the relationship between corporate tax rates and multinational production in the OECD from 1980-2000. I utilize a time-series-cross-sectional general error correction model to explore the impact of corporate taxation rates and FDI inflows in 19 OECD economies from 1990-2000. I find that there is no relationship between corporate taxation and the investments of multinational corporations