International tax competition and foreign direct investment in the Asia-Pacific region: A panel data analysis

• Main Authors: XU, Chengwei, WU, Alfred M.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2020
• Subjects: Asia-Pacific; Corporate income tax; FDI; Tax competition; Tax policy; Accounting; Asian Studies; Finance and Financial Management
• Online Access: https://ink.library.smu.edu.sg/soa_research/1883; https://ink.library.smu.edu.sg/context/soa_research/article/2910/viewcontent/InternationalTaxCompetition_AP_av.pdf
• Institution: Singapore Management University

Purpose: The purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when given particular constraints (e.g., population, public governance, skilled labor, and so on) exist. Design/met...