Do tax sparing agreements contribute to the attraction of FDI in developing countries?

A. Celine, R. Desbordes, J. Mucchielli

Research output: Contribution to journal › Article

11 Citations (Scopus)

Abstract

Measuring the effects of taxation on FDI in developing countries requires consideration of the tax sparing provision. This provision signed between developed and developing countries protects host country fiscal incentives for FDI. This paper estimates the impact of tax sparing provisions on Japanese outbound FDI between 1989 and 2000. We find evidence that the tax sparing provision influences positively the location of Japanese FDI, even after having taken into account reversal causality.
LanguageEnglish
Pages543-562
Number of pages19
JournalInternational Tax and Public Finance
Volume14
Issue number5
DOIs
Publication statusPublished - 2007

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Developing countries
Tax
Attraction
Japanese FDI
Developed countries
Causality
Fiscal incentives
Host country
Taxation
Reversal

Keywords

  • foreign direct investment
  • tax sparing
  • international taxation
  • developing countries

Cite this

Celine, A. ; Desbordes, R. ; Mucchielli, J. / Do tax sparing agreements contribute to the attraction of FDI in developing countries?. In: International Tax and Public Finance. 2007 ; Vol. 14, No. 5. pp. 543-562.
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Celine, A, Desbordes, R & Mucchielli, J 2007, 'Do tax sparing agreements contribute to the attraction of FDI in developing countries?' International Tax and Public Finance, vol. 14, no. 5, pp. 543-562. https://doi.org/10.1007/s10797-006-9005-9

Do tax sparing agreements contribute to the attraction of FDI in developing countries? / Celine, A.; Desbordes, R.; Mucchielli, J.

In: International Tax and Public Finance, Vol. 14, No. 5, 2007, p. 543-562.

Research output: Contribution to journal › Article

TY - JOUR

T1 - Do tax sparing agreements contribute to the attraction of FDI in developing countries?

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AU - Desbordes, R.

AU - Mucchielli, J.

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AB - Measuring the effects of taxation on FDI in developing countries requires consideration of the tax sparing provision. This provision signed between developed and developing countries protects host country fiscal incentives for FDI. This paper estimates the impact of tax sparing provisions on Japanese outbound FDI between 1989 and 2000. We find evidence that the tax sparing provision influences positively the location of Japanese FDI, even after having taken into account reversal causality.

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KW - tax sparing

KW - international taxation

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DO - 10.1007/s10797-006-9005-9

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Celine A, Desbordes R, Mucchielli J. Do tax sparing agreements contribute to the attraction of FDI in developing countries? International Tax and Public Finance. 2007;14(5):543-562. https://doi.org/10.1007/s10797-006-9005-9

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