Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/86282
Authors: 
de Mooij, Ruud A.
Ederveen, Sjef
Year of Publication: 
2005
Series/Report no.: 
Tinbergen Institute Discussion Paper 05-108/3
Abstract: 
This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, we extend the meta analysis of De Mooij and Ederveen (2003) by considering an alternative classification of the literature, including new studies that have recently become available, and by paying more systematic attention to various control variables in primary studies. We find that the type of capital data and tax data exert a systematic impact on reported elasticities. Also controlling for openness and agglomeration tendencies appears to significantly affect the elasticity values.
Subjects: 
Corporate taxation
Foreign direct investment
meta analysis
semi-elasticity
JEL: 
E2
F2
H2
Document Type: 
Working Paper

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