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Title: Taxation and Foreign Direct Investment Inflows: Time Series Evidence from the US
Contributor(s): Wijeweera, A (author); Clark, DP (author)
Publication Date: 2006
DOI: 10.1080/12265080600715285
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Abstract: This study investigates long run and short run relationships between the corporate income tax rate and foreign direct investment (FDI) inflows to the US. The tax rate is found to exert a significant negative effect on total FDI and transfer fund inflows in the long run. A 1% decrease in the tax rate would increase total FDI by 2.4% and transfer funds by 4.2%. Collectively, results suggest that the US can use tax policies to attract FDI from abroad. Concern over the possibility of tax competition among countries to attract foreign capital is warranted.
Publication Type: Journal Article
Source of Publication: Global Economic Review, 35(2), p. 135-143
Publisher: Taylor & Francis, Routledge
Place of Publication: United Kingdom
ISSN: 1226-508X
Field of Research (FOR): 190404 Drama, Theatre and Performance Studies
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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