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Title: Sensible tax policies in open economies
Author: Hines, James R.
Keywords: Foreign direct investment
Foreign tax credit
Corporate taxation
Issue Date: 2004
Publisher: Statistical and Social Inquiry Society of Ireland
Citation: Hines, James R. 'Sensible tax policies in open economies'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XXXIII, 2003/2004, pp1-39
Series/Report no.: Journal of the Statistical and Social Inquiry Society of Ireland
Vol. XXXIII 2003/2004
Abstract: This paper evaluates the design and the desirability of business taxes in small open economies, in light of evidence of the impact of taxation on the activities of multinational firms. The high degree of international capital mobility implies that small countries benefit by reducing their tax rates below the rates of other countries with whom they compete, possibly to the point of eliminating any taxes on inbound investment. Countries likewise have incentives not to tax the foreign incomes of resident companies. Host countries that are tempted to use their tax systems to subsidize and thereby encourage local employment, net exports, research, or other activities of foreign investors may do so effectively, but greater targeted activity of this kind typically comes at significant cost to the local economy. Particular attention is paid to the experience of low rates of Irish taxation.
Description: Read before the Society, 23 October 2003
ISSN: 00814776
Appears in Collections:Archive JSSISI: 1847- Complete Collection
JSSISI: 2003 to 2004, Vol. XXXIII, 157th Session

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