The impact of corporate tax rates and tax holidays on inward FDI
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docs.google.com/spreadsheets/d/1puv8P-yW_4tsikYxW9JlsTvBMAI2A0n1oJ0cY-xMcz8/edit#gid=0

Abstract:
This paper uses a new dataset that dramatically increases the country coverage of corporate tax rate and tax incentives to analyse their effectiveness as policy tools to attract FDI. The addition of both sectoral and temporal variation significantly improves upon the identification approaches of previous studies. The preliminary results show that higher corporate taxes have a negative impact on inwards FDI, but that in aggregate tax holidays to not seem to be important. Policy makers that lose significant fiscal resources to tax holidays may therefore be overemphasising their importance in attracting internationally mobile capital.
Date: 23 January 2018, 16:00 (Tuesday, 2nd week, Hilary 2018)
Venue: Manor Road Building, Manor Road OX1 3UQ
Venue Details: Seminar Room D
Speaker: Ben Kett (University of Oxford)
Organising department: Department of Economics
Part of: International Trade Workshop
Booking required?: Not required
Audience: Members of the University only
Editors: Erin Saunders, Anne Pouliquen