Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/193928 
Year of Publication: 
2018
Series/Report no.: 
ESRI Working Paper No. 591
Publisher: 
The Economic and Social Research Institute (ESRI), Dublin
Abstract: 
This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign direct investment. In comparison to previous analyses on the location choice of multinational activity in the EU, we use an improved empirical methodology to account for more flexible substitution patterns among alternative locations by considering groups of countries with similar characteristics as location options. In addition, we account for the heterogeneity of investors' behaviour by considering intra-EU investments and investments from outside the EU. Furthermore, we identify and quantify similarities and differences with respect to the effects of corporate taxation and the effects of other factors on the location choice of foreign affiliates in manufacturing and services
Subjects: 
Multinational firms
location choice
corporate tax policy
JEL: 
C25
D22
F23
H25
Document Type: 
Working Paper

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