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Foreign direct investment, industrial location and capital taxation

Lanaspa, Luis / Pueyo, Fernando / Sanz, Fernando

Abstract This paper demonstrates from a theoretical point of view that governments can affect the location decision of firms using tax rate on capital income as a policy instrument. We find that, in general, countries with a lower tax burden are net receivers of foreign direct investment. Furthermore, fiscal pressure interacts with the quality of infrastructures to exert a combined influence on the equilibrium location of the firms.

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Foreign direct investment, industrial location and capital taxation

Lanaspa, Luis / Pueyo, Fernando / Sanz, Fernando

Abstract This paper demonstrates from a theoretical point of view that governments can affect the location decision of firms using tax rate on capital income as a policy instrument. We find that, in general, countries with a lower tax burden are net receivers of foreign direct investment. Furthermore, fiscal pressure interacts with the quality of infrastructures to exert a combined influence on the equilibrium location of the firms.

Foreign direct investment, industrial location and capital taxation

Lanaspa, Luis / Pueyo, Fernando / Sanz, Fernando

Abstract This paper demonstrates from a theoretical point of view that governments can affect the location decision of firms using tax rate on capital income as a policy instrument. We find that, in general, countries with a lower tax burden are net receivers of foreign direct investment. Furthermore, fiscal pressure interacts with the quality of infrastructures to exert a combined influence on the equilibrium location of the firms.

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Order at Subito €

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Title:

Foreign direct investment, industrial location and capital taxation

Contributors:

Lanaspa, Luis (author) / Pueyo, Fernando (author) / Sanz, Fernando (author)

Published in:

The Annals of Regional Science ; 42

Publication date:

2007

ISSN:

DOI:

https://doi.org/10.1007/s00168-007-0158-y

Type of media:

Article (Journal)

Type of material:

Electronic Resource

Language:

English

Keywords:

Regionalökonomik , Zeitschrift , Online-Ressource , Umweltforschung , Regionalforschung , Raumordnung , Umweltwissenschaften , Regionalwissenschaft

Classification:

BKL: 83.64$jRegionalwirtschaft / 74.12 Stadtgeographie, Siedlungsgeographie / 38.00$jGeowissenschaften: Allgemeines / 38.00 Geowissenschaften: Allgemeines / 83.64 Regionalwirtschaft / 74.12$jStadtgeographie$jSiedlungsgeographie
RVK: ELIB39 / ELIB18 / ELIB45
Local classification FBW: oek 4450

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