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What a difference does it make? Understanding the empirical literature on taxation and international capital flows - Ruud A. de Mooij and Sjef Ederveen

Ruud A. de Mooij (CPB Netherlands Bureau for Economic Policy Analysis) and Sjef Ederveen (Ministry of Economic Affairs, the Netherlands)

What a difference does it make? Understanding the empirical literature on taxation and international capital flows - Ruud A. de Mooij and Sjef Ederveenpdf(433 kB) Choose translations of the previous link 

This study explains the variation in empirical estimates in the literature on the elasticity of foreign direct investment with respect to company tax levels. To that end, the meta analysis of De Mooij and Ederveen (2003) is extended by considering an alternative classification of the literature and by including new studies that have recently become available. Specific attention is paid to two new dimensions: the spatial and the time dimension of the underlying studies.

(European Economy. Economic Papers. 261. December 2006. Brussels. 34pp. Tab. Free.)

KC-AI-06-261-EN-C (online)
ISBN 92-79-03837-0 (online)
ISSN 1725-3187

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