Value – The value of this chapter is threefold. It presents a very complete and up to date review of the literature concerning the impact of taxation on FDI decisions, it analyses the literature's apparently disparate results and groups them into three clear emerging conclusions, and uncovers an interesting public policy puzzle.
Tavares-Lehmann, A., Coelho, Â. and Lehmann, F. (2012), "Taxes and Foreign Direct Investment Attraction: A Literature Review", Van Tulder, R., Verbeke, A. and Voinea, L. (Ed.) New Policy Challenges for European Multinationals (Progress in International Business Research, Vol. 7), Emerald Group Publishing Limited, Bingley, pp. 89-117. https://doi.org/10.1108/S1745-8862(2012)0000007007Download as .RIS
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