{"id":"https://openalex.org/W1989071003","doi":"https://doi.org/10.1016/j.econmod.2010.10.005","title":"Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows","display_name":"Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows","publication_year":2010,"publication_date":"2010-11-09","ids":{"openalex":"https://openalex.org/W1989071003","doi":"https://doi.org/10.1016/j.econmod.2010.10.005","mag":"1989071003"},"language":"en","primary_location":{"id":"doi:10.1016/j.econmod.2010.10.005","doi":"https://doi.org/10.1016/j.econmod.2010.10.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.econmod.2010.10.005","pdf_url":null,"source":{"id":"https://openalex.org/S141184754","display_name":"Economic Modelling","issn_l":"0264-9993","issn":["0264-9993","1873-6122"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Modelling","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083935917","display_name":"Dimitrios Hristu\u2010Varsakelis","orcid":"https://orcid.org/0000-0002-2186-0865","observed_orcids":["https://orcid.org/0000-0002-2186-0865"]},"institutions":[{"id":"https://openalex.org/I192756129","display_name":"University of Macedonia","ror":"https://ror.org/05fg6gr82","country_code":"GR","type":"education","lineage":["https://openalex.org/I192756129"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Dimitrios Hristu-Varsakelis","raw_affiliation_strings":["Department of Applied Informatics, University of Macedonia, Thessaloniki 54006, Greece.#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Applied Informatics, University of Macedonia, Thessaloniki 54006, Greece.#TAB#","institution_ids":["https://openalex.org/I192756129"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002345988","display_name":"Stella Karagianni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I192756129","display_name":"University of Macedonia","ror":"https://ror.org/05fg6gr82","country_code":"GR","type":"education","lineage":["https://openalex.org/I192756129"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Stella Karagianni","raw_affiliation_strings":["Department of Economics , University of Macedonia , Thessaloniki, 54006, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics , University of Macedonia , Thessaloniki, 54006, Greece","institution_ids":["https://openalex.org/I192756129"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049588002","display_name":"Anastasios Saraidaris","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I192756129","display_name":"University of Macedonia","ror":"https://ror.org/05fg6gr82","country_code":"GR","type":"education","lineage":["https://openalex.org/I192756129"]}],"countries":["GR"],"is_corresponding":false,"raw_author_name":"Anastasios Saraidaris","raw_affiliation_strings":["Department of Applied Informatics, University of Macedonia, Thessaloniki 54006, Greece.#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Applied Informatics, University of Macedonia, Thessaloniki 54006, Greece.#TAB#","institution_ids":["https://openalex.org/I192756129"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I192756129"],"apc_list":{"value":3660,"currency":"USD","value_usd":3660},"apc_paid":null,"fwci":6.8777,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.96549391,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"28","issue":"1-2","first_page":"13","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9868000149726868,"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"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9868000149726868,"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/T14030","display_name":"Taxation and Legal Issues","score":0.003800000064074993,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"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/corporate-tax-competition","display_name":"corporate tax competition","score":0.8970000147819519},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.9679999947547913},{"id":"https://openalex.org/keywords/effective-average-tax-rate","display_name":"effective average tax rate","score":0.8840000033378601},{"id":"https://openalex.org/keywords/tax-rate-differentials","display_name":"tax rate differentials","score":0.6990000009536743},{"id":"https://openalex.org/keywords/noncooperative-games","display_name":"non-cooperative game","score":0.8330000042915344},{"id":"https://openalex.org/keywords/race-to-the-bottom","display_name":"race to the bottom","score":0.7599999904632568},{"id":"https://openalex.org/keywords/differential-equation-model","display_name":"differential equation model","score":0.6840000152587891},{"id":"https://openalex.org/keywords/oecd-countries","display_name":"OECD countries","score":0.9139999747276306}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.8297836780548096},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.690147876739502},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.6308590173721313},{"id":"https://openalex.org/C2776462828","wikidata":"https://www.wikidata.org/wiki/Q933216","display_name":"Tax competition","level":4,"score":0.6131872534751892},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.523898720741272},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.43242451548576355},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.4239603281021118},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.40247100591659546},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.3201378285884857},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.29129183292388916},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.25920310616493225},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.21403324604034424},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.19273808598518372},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.econmod.2010.10.005","doi":"https://doi.org/10.1016/j.econmod.2010.10.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.econmod.2010.10.005","pdf_url":null,"source":{"id":"https://openalex.org/S141184754","display_name":"Economic Modelling","issn_l":"0264-9993","issn":["0264-9993","1873-6122"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Modelling","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:ecmode:v:28:y:2011:i:1-2:p:13-21","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0264-9993(10)00208-7","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":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eee:ecmode:v:28:y:2011:i:1:p:13-21","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0264999310002087","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":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W39518360","https://openalex.org/W79065970","https://openalex.org/W307843217","https://openalex.org/W316403625","https://openalex.org/W1481947131","https://openalex.org/W1487431462","https://openalex.org/W1497518826","https://openalex.org/W1509693644","https://openalex.org/W1516112213","https://openalex.org/W1517329371","https://openalex.org/W1519784139","https://openalex.org/W1526516874","https://openalex.org/W1536235390","https://openalex.org/W1544425782","https://openalex.org/W1556821611","https://openalex.org/W1567602610","https://openalex.org/W1573627780","https://openalex.org/W1602122816","https://openalex.org/W1603936847","https://openalex.org/W1691165764","https://openalex.org/W1738480825","https://openalex.org/W1915536557","https://openalex.org/W1969552341","https://openalex.org/W1971544070","https://openalex.org/W1976946423","https://openalex.org/W1981527496","https://openalex.org/W1986929590","https://openalex.org/W1988530772","https://openalex.org/W1995375813","https://openalex.org/W2016336556","https://openalex.org/W2020328257","https://openalex.org/W2030812382","https://openalex.org/W2051236135","https://openalex.org/W2051852226","https://openalex.org/W2053744900","https://openalex.org/W2064786267","https://openalex.org/W2081714882","https://openalex.org/W2085736389","https://openalex.org/W2090769122","https://openalex.org/W2099417853","https://openalex.org/W2113788282","https://openalex.org/W2114447484","https://openalex.org/W2115750860","https://openalex.org/W2137319090","https://openalex.org/W2142396654","https://openalex.org/W2149964349","https://openalex.org/W2150097546","https://openalex.org/W2169415222","https://openalex.org/W2602830385","https://openalex.org/W2805608963","https://openalex.org/W2890660328","https://openalex.org/W3121864359","https://openalex.org/W3122508830","https://openalex.org/W3122784310","https://openalex.org/W3122942657","https://openalex.org/W3123120070","https://openalex.org/W3123247319","https://openalex.org/W3124166994","https://openalex.org/W3124495732","https://openalex.org/W3125614228","https://openalex.org/W4237789394","https://openalex.org/W4253693682","https://openalex.org/W7019708969"],"related_works":["https://openalex.org/W7096487350","https://openalex.org/W3121486067","https://openalex.org/W1509693644","https://openalex.org/W7097341143","https://openalex.org/W2909835326","https://openalex.org/W2054129972","https://openalex.org/W7213302493","https://openalex.org/W4417419598","https://openalex.org/W2103014618","https://openalex.org/W2972082473"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}