Incentivos fiscales e inversión transnacional
ISSN: 0210-9107
Ano de publicación: 2001
Número: 87
Páxinas: 284-292
Tipo: Artigo
Outras publicacións en: Papeles de economía española
Resumo
The ultimate aim ofthis note is to point out the influence that taxationmay have on transnational investments, especially from the stadpoint of efficiency in their allocation and,therefore, of international capital localisation. Forthis purpose, we use the effective mean and marginal tax rates, evaluating their calculation, together withthat of the cost of use of capital, for direct investments between the OECD countries. The final conclusionis that despite major differences in accordance with how investment is funded and what form it takes, taxation on income from capital may determine its international localisation and therefore affect its eficient allocation.