{"id":"https://openalex.org/W1754772767","doi":null,"title":"Tax Differences and Foreign Direct Investment in the EU27","display_name":"Tax Differences and Foreign Direct Investment in the EU27","publication_year":2010,"publication_date":"2010-03-15","ids":{"openalex":"https://openalex.org/W1754772767","mag":"1754772767"},"language":"en","primary_location":{"id":"mag:1754772767","doi":null,"is_oa":false,"landing_page_url":"https://www.freit.org/WorkingPapers/Papers/ForeignInvestment/FREIT171.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://lup.lub.lu.se/record/1713128","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066525709","display_name":"Karin Olofsdotter","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Karin Olofsdotter","raw_affiliation_strings":["Department of Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5035105147","display_name":"\u00c5sa Marie Hansson","orcid":"https://orcid.org/0000-0001-7818-977X","observed_orcids":["https://orcid.org/0000-0001-7818-977X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u00c5sa Hansson","raw_affiliation_strings":["Department of Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10415","display_name":"International Business and FDI","score":0.8798999786376953,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10415","display_name":"International Business and FDI","score":0.8798999786376953,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.10360000282526016,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10128","display_name":"Global trade and economics","score":0.0024999999441206455,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.9980000257492065},{"id":"https://openalex.org/keywords/corporate-tax-rates","display_name":"corporate tax rates","score":0.9819999933242798},{"id":"https://openalex.org/keywords/tax-differentials","display_name":"tax differentials","score":0.9200000166893005},{"id":"https://openalex.org/keywords/agglomeration-economies","display_name":"agglomeration economies","score":0.9990000128746033},{"id":"https://openalex.org/keywords/eu-enlargement","display_name":"EU enlargement","score":0.7620000243186951},{"id":"https://openalex.org/keywords/extensive-margin","display_name":"extensive margin","score":0.6620000004768372},{"id":"https://openalex.org/keywords/intensive-margin","display_name":"intensive margin","score":0.9959999918937683},{"id":"https://openalex.org/keywords/fdi-determinants","display_name":"determinants of FDI","score":0.5580000281333923},{"id":"https://openalex.org/keywords/bilateral-fdi","display_name":"bilateral FDI","score":0.6420000195503235}],"concepts":[{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.9112697243690491},{"id":"https://openalex.org/C131850264","wikidata":"https://www.wikidata.org/wiki/Q383056","display_name":"Economies of agglomeration","level":2,"score":0.6320583820343018},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.6272932291030884},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.6032922267913818},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5351524949073792},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5296763181686401},{"id":"https://openalex.org/C2778738651","wikidata":"https://www.wikidata.org/wiki/Q16546687","display_name":"Novelty","level":2,"score":0.5251148343086243},{"id":"https://openalex.org/C3019422483","wikidata":"https://www.wikidata.org/wiki/Q1646605","display_name":"Member states","level":3,"score":0.5039352774620056},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.4672403633594513},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.4547504782676697},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.4426315724849701},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4205026924610138},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.40714049339294434},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35045939683914185},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3450953960418701},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.23910635709762573},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.20747911930084229},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.2006310522556305},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.16339465975761414},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.15938347578048706},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.15089210867881775},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.11638867855072021},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:1754772767","doi":null,"is_oa":false,"landing_page_url":"https://www.freit.org/WorkingPapers/Papers/ForeignInvestment/FREIT171.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:lup.lub.lu.se:d13f35ac-a724-4b0b-9a83-043c21f16e54","doi":null,"is_oa":true,"landing_page_url":"https://lup.lub.lu.se/record/1713128","pdf_url":null,"source":{"id":"https://openalex.org/S4306400536","display_name":"Lund University Publications (Lund University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I187531555","host_organization_name":"Lund University","host_organization_lineage":["https://openalex.org/I187531555"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/workingPaper"}],"best_oa_location":{"id":"pmh:oai:lup.lub.lu.se:d13f35ac-a724-4b0b-9a83-043c21f16e54","doi":null,"is_oa":true,"landing_page_url":"https://lup.lub.lu.se/record/1713128","pdf_url":null,"source":{"id":"https://openalex.org/S4306400536","display_name":"Lund University Publications (Lund University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I187531555","host_organization_name":"Lund University","host_organization_lineage":["https://openalex.org/I187531555"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/workingPaper"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W151929836","https://openalex.org/W629124326","https://openalex.org/W1060120782","https://openalex.org/W1509693644","https://openalex.org/W1555311369","https://openalex.org/W1558965754","https://openalex.org/W1988648142","https://openalex.org/W2007465588","https://openalex.org/W2020053666","https://openalex.org/W2030858582","https://openalex.org/W2031617486","https://openalex.org/W2050330908","https://openalex.org/W2098662684","https://openalex.org/W2113788282","https://openalex.org/W2115635181","https://openalex.org/W2125997216","https://openalex.org/W2137319090","https://openalex.org/W2780626781","https://openalex.org/W3121490017","https://openalex.org/W3122196835","https://openalex.org/W3123073660","https://openalex.org/W3123752639","https://openalex.org/W3124088399","https://openalex.org/W3124609580","https://openalex.org/W3124690278","https://openalex.org/W3124814005","https://openalex.org/W3125586630","https://openalex.org/W3125614228","https://openalex.org/W3125697267","https://openalex.org/W3147130574","https://openalex.org/W3149351558"],"related_works":["https://openalex.org/W2132254725","https://openalex.org/W2156906477","https://openalex.org/W151929836","https://openalex.org/W2186252323","https://openalex.org/W2113788282","https://openalex.org/W6921126912","https://openalex.org/W4414492787","https://openalex.org/W2115635181","https://openalex.org/W7095859467","https://openalex.org/W1560136360"],"abstract_inverted_index":{"We":[0],"empirically":[1],"analyze":[2],"the":[3,24,31,61,66,87,116,122,151,157,166,169,175],"impact":[4],"of":[5,30,89,118,153,168,174],"corporate":[6,97],"tax":[7,48,98,129],"rates":[8,99],"and":[9,21,41,52,85,124,171],"agglomeration":[10,39,140],"economies":[11,141],"on":[12,17,96],"FDI":[13,19,90,119,135,176],"using":[14],"panel":[15],"data":[16,95],"bilateral":[18],"flows":[20,136],"stocks":[22],"in":[23,47,115],"enlarged":[25],"European":[26],"Union.":[27],"The":[28,56],"novelty":[29],"paper":[32],"is":[33,71],"that":[34,77,110],"it":[35],"explicitly":[36],"deals":[37],"with":[38],"forces":[40],"how":[42],"these":[43],"may":[44],"explain":[45],"differences":[46,114,162],"policies":[49],"between":[50,165],"new":[51,125,138],"old":[53],"member":[54,104,126],"countries.":[55,127],"empirical":[57],"analysis":[58],"closely":[59],"follows":[60],"implicit":[62],"underlying":[63],"model":[64],"where":[65],"foreign":[67],"direct":[68],"investment":[69,154],"decision":[70],"seen":[72],"as":[73],"a":[74,145],"two-step":[75],"procedure":[76],"entails:":[78],"1)":[79],"whether":[80],"or":[81],"not":[82],"to":[83,91,121,133,137,143],"invest;":[84],"2)":[86],"amount":[88,152],"invest.":[92],"Using":[93],"recent":[94],"for":[100,150],"all":[101],"27":[102],"EU":[103],"countries":[105],"from":[106],"1995-2006,":[107],"we":[108],"find":[109],"there":[111],"are":[112,163],"large":[113],"determinants":[117,167],"going":[120],"EU15":[123],"While":[128],"differentials":[130],"mainly":[131],"seem":[132],"influence":[134],"members,":[139],"appear":[142],"play":[144],"somewhat":[146],"more":[147],"important":[148],"role":[149],"made":[155],"within":[156],"EU15.":[158],"In":[159],"addition,":[160],"significant":[161],"found":[164],"extensive":[170],"intensive":[172],"margins":[173],"decision.":[177]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}