AN EMPIRICAL STUDY ON THE EFFECT OF CORPORATE TAX RATES ON THE OUT-MIGRATION OF DOMESTIC COMPANIES

Author:

TANAKA Shunya1,KAWABATA Yuichiro2,FUJI Satoshi2

Affiliation:

1. 株式会社NTTドコモ

2. 京都大学 大学院工学研究科

Publisher

Japan Society of Civil Engineers

Reference9 articles.

1. 1) Hartman, D.:Tax policy and foreign direct investment in the United States, National Tax Journal, Vol. 37, No. 4, pp. 475-487, 1984

2. 2) Financial Times:The fDi report 2013 Global greenfield investment trends

3. 3) Devereux, M. P. & Griffith, R.:Taxes and the location of production: evidence from a panel of US multinationals, Journal of public Economics, Vol. 68, Issue 3, pp. 335-367, 1998

4. 4) スザンヌ・バーガー(楡井浩一訳):MITチームの調査研究によるグローバル企業の成功戦略,草思社,2006.[Berger, S. (2005). How we compete: What companies around the world are doing to make it in today's global economy. Crown Business.]

5. 5) Boskin, M. J. & Gale, W. G. : New Results on the Effects of Tax Policy on the Inter-national Location of Investment, NBER Working Paper, No. 1862, 1986.

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