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Foreign Direct Investment in a World of Multiple Taxes
[report]
2001
unpublished
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home country tax rules. This paper examines the impact of indirect (non-income) taxes on the location and character of foreign direct investment by American multinational firms. Indirect tax burdens significantly exceed foreign income tax obligations
doi:10.3386/w8440
fatcat:otdlzdgd45hb3dctfcy2i2xuxu