# name
The heterogenous impact of taxation on FDI: A note on Djankov et al. (2010)

# metadata.dc.description.abstract[].value
Taxes in the host country matter a lot for FDI inflows, but only for non-OECD countries. Taking advantage of the rich dataset constructed by Djankov et al. (2010), we show, for example, that raising the first-year effective corporate income tax rate by 10 pp reduces FDI inflows by 3.4 to 1.9 pp in non-OECD countries; and the effect is null for OECD countries. Not taking this heterogeneity into account upward (downward) biases the estimated impact of the corporate tax on FDI inflows for OECD (non-OECD) countries.

# metadata.dc.source[].value
Articles publicats en revistes (Economia)

# metadata.dc.subject.classification[].value
Països de l'Organització de Cooperació i Desenvolupament Econòmic

# metadata.dc.title[].value
The heterogenous impact of taxation on FDI: A note on Djankov et al. (2010)