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Business and Economics > Corporate Taxation

You are looking at 1 - 2 of 2 items for :

  • Type: Journal Issue x
  • International Policy Coordination and Transmission x
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Cover IMF Working Papers
The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?
Mr. Reint Gropp
and
Ms. Kristina Kostial
This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization (isolating the revenue effect of FDI on the tax base from direct effects through the rate harmonization) suggest that high (low) tax countries would gain (lose) revenue from harmonization; these effects may be substantial. Our results also suggest that EU tax harmonization would significantly affect the net FDI position of some countries.
Keywords:
WP; FDI inflow; FDI flow; FDI outflow; net FDI position; outflow component; revenue elasticity; Corporate taxation; foreign direct investment; revenues; simulations; OECD countries; equations following; Corporate income tax; Corporate taxes; Tax harmonization; Global
Cover IMF Working Papers
Globalization, Tax Competition and the Future of Tax Systems
Mr. Vito Tanzi
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition.
Keywords:
WP; enterprise; country; tax rate; tax competition; tax-haven country; multinational enterprise; tax authorities; net effect; closed economy; enterprise's branch; intra-firm trade; Income and capital gains taxes; Income tax systems; Competition; Corporate income tax; Global