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- Title
The Impact of Fiscal Policy on Foreign Direct Investment.
- Authors
Simões, António Jacinto; Ventura, José; Coelho, Luís A. G.
- 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.
- Subjects
FOREIGN investments; FISCAL policy; PUBLIC finance; EUROZONE; MONETARY unions
- Publication
Journal of Taxation of Investments, 2015, Vol 32, Issue 3, p47
- ISSN
0747-9115
- Publication type
Article