Please use this identifier to cite or link to this item:
http://hdl.handle.net/10174/17058
|
| 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. |
| URI: | http://hdl.handle.net/10174/17058 |
| Type: | article |
| Appears in Collections: | CEFAGE - Publicações - Artigos em Revistas Internacionais Com Arbitragem Científica
|
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.
|
/
CEFAGE - Centro de Estudos e Formação Avançada em Gestão e Economia /
CEFAGE - Publicações - Artigos em Revistas Internacionais Com Arbitragem Científica /
