Joint research unit 7235

Impact de la fiscalité sur les IDE : Application à un panel d’entreprises françaises

Vincent Delbecque

Based on French firm individual data, this paper examines the impact of Corporate Income Tax Rate on the probability of investments location over 18 countries including 14 European countries.With different models using panel data econometrics and subjet-specific effects, this paper indicates that a 10 percentage point increase in the effective average tax rate leads to a fall in investment probability of 8.1 percentage points. Moreover, the economic size and the providing of public good happen to have a positive and significant impact on investment. Besides, this paper highlights the greater sensitivity of investment facing high Corporate Income Tax Rate.

AGENDA

Monday 26 February 2024

Colloques et Workshops

9ème conférence euro-africaine et économie / Mediterranean workshop in economic theory

Monday 26 February 2024

Colloques et Workshops

9ème conférence euro-africaine et économie / Mediterranean workshop in economic theory

Monday 26 February 2024

Domino Secessions : Evidence from the US

Jean Lacroix (U Paris Saclay, RITM)

Domino Secessions : Evidence from the US

Monday 26 February 2024

Law, Institutions and Economics in Nanterre (LIEN)

Jean Lacroix (U Paris Saclay, RITM)

Domino Secessions : Evidence from the US

Tuesday 27 February 2024

Colloques et Workshops

Harcèlement moral et sexuel dans la recherche

Tuesday 27 February 2024

Colloques et Workshops

Harcèlement moral et sexuel dans la recherche

Thursday 29 February 2024

Thomas Jacquet, Amady Léchenet, Albin Salmon, Benjamin Trouvé

Nouveaux Doctorants II

Thomas Jacquet, Amady Léchenet, Albin Salmon, Benjamin Trouvé

Thursday 29 February 2024

Lunch

Nouveaux Doctorants II

Thomas Jacquet, Amady Léchenet, Albin Salmon, Benjamin Trouvé

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