Azemar, C. , Desbordes, R. and Mucchielli, J.L. (2007) Do tax sparing agreements contribute to the attraction of FDI in developing countries? International Tax and Public Finance, 14(5), pp. 543-562. (doi: 10.1007/s10797-006-9005-9)
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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.
| Item Type: | Articles |
|---|---|
| Status: | Published |
| Refereed: | Yes |
| Glasgow Author(s) Enlighten ID: | Desbordes, Dr Rodolphe and Azemar, Professor Celine |
| Authors: | Azemar, C., Desbordes, R., and Mucchielli, J.L. |
| College/School: | College of Social Sciences > Adam Smith Business School > Economics College of Social Sciences > Adam Smith Business School > Accounting and Finance |
| Journal Name: | International Tax and Public Finance |
| ISSN: | 0927-5940 |
| Published Online: | 15 September 2006 |
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