Foreign direct investment, tax competition and social expenditure

被引：24
|
作者：
Goerg, Holger [2 ]
Molana, Hassan
Montagna, Catia [1 ,2 ]
机构：
[1] Univ Dundee, Sch Social Sci, Dundee DD1 4HN, Scotland
[2] Univ Nottingham, GEP, Nottingham NG7 2RD, England
来源：
INTERNATIONAL REVIEW OF ECONOMICS & FINANCE | 2009年 / 18卷 / 01期
关键词：
Foreign direct investment; Tax competition; Social policy;
D O I：
10.1016/j.iref.2008.02.009
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The aim of this paper is to make a first step towards studying the role of social expenditure and its interaction with corporate taxation in determining the destination of foreign direct investment (FDI) flows. Using panel data for 18 OECD countries and measuring the extent of social welfare policies by the (public social expenditure)/GDP ratio, we find strong support for the conjecture that redistributive social welfare state policies are valued by multinationals as, for instance, they may signal a government's commitment to social stability. (C) 2008 Elsevier Inc. All rights reserved.
引用
收藏
页码：31 / 37
页数：7
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