Foreign Direct Investment, Tax Competition and Social Expenditure

Foreign Direct Investment, Tax Competition and Social Expenditure
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外商直接投资、税收竞争和社会支出

DOI：
10.2139/ssrn.959405
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发表时间：
2007
期刊：
--
影响因子：
--
通讯作者：
C. Montagna
C. Montagna
中科院分区：
--
文献类型：
--
作者：
H. Görg;H. Molana;C. Montagna

文献摘要

被引文献

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本文的目的是为研究社会支出的作用及其与公司税的相互作用在确定外国直接投资（FDI）流动的目的地方面迈出第一步。使用18个经合组织国家的面板数据，并通过（公共社会支出）/GDP比率衡量社会福利政策的程度，我们发现强有力的支持推测，再分配的社会福利国家政策被跨国公司所重视，例如，它们可能标志着政府对社会稳定的承诺。
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.