Business, Management and Accounting
4 years ago

High corporate taxes may decrease tax revenues in high-tax countries.

1 view
RePEc: Research Papers in Economics
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment
Johannes Becker, Clemens Fuest

Paper Summary

Corporate taxes can impact the quality of foreign investments, not just the quantity. High-tax countries may lose tax revenue due to foreign investments. Profit differences between high and low tax countries may be due to project selection, not profit shifting.

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