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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||Handle Link:||https://hdl.handle.net/1959.11/218||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||Statistics to Oct 2018:||Visitors: 218
|Appears in Collections:||Journal Article|
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