Please use this identifier to cite or link to this item:

Title: The Impact of Fiscal Policy on Foreign Direct Investment
Authors: Simões, António
Ventura, José
Coelho, Luís
Issue Date: 2015
Publisher: Journal of Taxation of investments
Citation: Simões, A. , J. Ventura, L. Coelho (2015), “The Impact of Fiscal Policy on Foreign Direct Investment”, Journal of Taxation of Investments, 43(3), 47-65.
Abstract: This article presents a literature survey on Foreign Direct Investment (FDI) and its relation to fiscal policy, which is an increasingly important tool affecting countries’ competitiveness in attracting FDI, mainly in the Euro-zone. The papers analyzed identify some key fiscal policy areas to attract FDI: tax rate, fiscal harmonization, complexity of the fiscal system, fiscal regime of thin capitalization, and the non-existence of (or extremely low) fiscal regime. It is expected that these characteristics will be relevant in the decision-making process, where countries are competing with each other as potential locations for FDI.
Type: article
Appears in Collections:CEFAGE - Publicações - Artigos em Revistas Internacionais Com Arbitragem Científica

Files in This Item:

File Description SizeFormat
The impact of fiscal policy on foreign direct investment.pdf157.89 kBAdobe PDFView/OpenRestrict Access. You can Request a copy!
FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpaceOrkut
Formato BibTex mendeley Endnote Logotipo do DeGóis 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.


Dspace Dspace
DSpace Software, version 1.6.2 Copyright © 2002-2008 MIT and Hewlett-Packard - Feedback
UEvora B-On Curriculum DeGois