Corporate Tax Competition For Investment Investment Location Decisions By Multinational Companies(1st Edition)
Authors:
Ricardo Pinheiro Alves
In Stock
Include with your book
Free shipping: April 04, 2024Popular items with books
Total Price:
$0
Book details
ISBN: 9783838369273, 978-3838369273
Book publisher: LAP LAMBERT Academic Publishing
Corporate Tax Competition For Investment Investment Location Decisions By Multinational Companies 1st Edition Summary: Tax competition models show taxation as a key variable in investment location decisions. Countries reduce taxation to attract firms. Firms locate their investments where the net return on capital is higher due to a lower tax burden. But tax competition is not optimal because the lowering of the tax burden causes an inefficient allocation of capital and provision of public goods. Thus, tax policies in an economic area such as the European Union should be coordinated. This book presents a behavioural approach where both uncertainty and the cognitive characteristics of managers have a central role. Investment location decisions are shown to be significantly explained by heuristics arising from the uncertainty faced by managers, while the role of taxation appears to be less significant than it is usually assumed. Therefore, not only countries should reconsider emphasizing taxation when implementing policies to attract investment but the main argument for corporate tax integration in the EU simply vanishes. The book may help managers dealing with investment decisions, public officials designing incentives to attract firms and lecturers in international economics or management.
Customers also bought these books
ADTs Data Structures And Problem Solving With C++ - 2nd Edition
Larry R. Nyhoff
ISBN: 1800208081, 978-1800208087
$0 $13.48Frequently Bought Together
Performance Auditing Measuring Inputs, Outputs, And Outcomes - 3rd Edition
Stephen L. Morgan
ISBN: 0894139762, 9780894139765
$0 $139.99
Insider Secrets For Increasing Insurance Sales Essential Tips For New Agents Unleash Your Sales Potential As An Insurance Agent With Proven Insider Strategies For Success - 1st Edition
Faraz M Cowan
ISBN: B0CY8TJTTL, 979-8884175082
$0 $11.95
International financial management - 9th Edition
Jeff Madura
ISBN: 978-0324593495, 324568207, 324568193, 032459349X, 9780324568202, 9780324568196, 978-0324593471
$0 $239.95
Statistics Unlocking The Power Of Data - 1st Edition
Robin H. Lock
ISBN: 0470601876, 978-0470601877
$0 $45.00
How Much Big Is The Sky A Memoir Of A Mothers Love And Unfathomable Loss - 1st Edition
Sherry Chapman
ISBN: 195130702X , 978-1951307028
$0 $13.29
The Effect Of Securities Regulation And Corporate Tax On Cost Of Capital - 1st Edition
Magdi Shaker
ISBN: 3843391734, 978-3843391733
$0 $52.92
The Unitary Tax Method And Its Underlying Unitary Business Doctrine A Paradigm For Future EU Corporate Taxation - 1st Edition
Christine Obermair
ISBN: 9783838100081, 978-3838100081
$0 $133.00Top Reviews for Books
