Marenzi A., D’Amuri F. (2006).

Features and Effects of Corporate Taxation on FDI. Tax Systems and Tax Reforms in South and East Asia, London, Routledge, pp. 109-133.

Abstract:

This chapter aims at giving an overall picture of the existing interactions between the economic structure, the corporate tax system and the attractiveness of FDI inflows in a selected sample of Asian countries. The economic structure of a country can explain many of the features of its tax system; following economic growth, social and institutional changes and fiscal systems change. New tax handles substitute the old ones. The systems become more complex and tax administration and compliance more demanding. Furthermore, both the level and the structure of taxation affect the level of private saving and thus the volume of resources available for capital formation.