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The effects of regional tax and subsidy coordination on foreign direct investment

โœ Scribed by Andreas Haufler; Ian Wooton


Book ID
117982149
Publisher
Elsevier Science
Year
2006
Tongue
English
Weight
319 KB
Volume
50
Category
Article
ISSN
0014-2921

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The paper sets up a model of a multinational finn in which the home country uses a credit with deferral or an exemption system and the host country is a low-tax jurisdiction. In this model the impact of anti-tax-avoidance provisions onthe size and the growth of the foreign subsidiary is analyzed. Tw