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Title:Foreign direct investment, tax competition and social expenditure
Authors:Görg, Holger
Molana, Hassan
Montagna, Catia
Issue Date:2009
Citation:[Volume:] 18 [Issue:] 1 [Pages:] 31-37 [Journal:] International review of economics & finance : IREF [ISBN:] 1059-0560
Abstract:The aim of this paper is to make a first step towards studying the role of social expenditure and its interaction with corporate taxation in determining the destination of foreign direct investment (FDI) flows. Using panel data for 18 OECD countries and measuring the extent of social welfare policies by the (public social expenditure)/GDP ratio, we find strong support for the conjecture that redistributive social welfare state policies are valued by multinationals as, for instance, they may signal a government's commitment to social stability.
Subjects:Foreign direct investment
Tax competition
Social policy
JEL:F21
F23
H5
H25
H87
Persistent Identifier of the first edition:doi:10.1016/j.iref.2008.02.009
Document Type:Article
Appears in Collections:Economists Online

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