Global Corporate Tax Competition A New Structure Of Competition For Export Oriented Foreign Direct Investment(1st Edition)
Authors:
Jose Rene Rendon Garza
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Book details
ISBN: 363910112X, 978-3639101126
Book publisher: VDM Verlag Dr. Muller
Book Summary: Recently, governments¿ policymakers have observed how export oriented foreign firms previously established in their region have decided to move to countries in completely different areas of the world. An example comes from Mexico, where firms decided to relocate to China, Czech Republic, Malaysia, and Thailand. Policymakers concluded that among several factors affecting FDI inflows, corporate tax rates appear to be not competitive. Hence, could it be possible that policymakers in China, Czech Republic, or Malaysia have observed that corporate taxes represent a factor towards increasing competitiveness, and given the high mobility of capital of these days, they have embarked on a corporate tax competition to attract internationally mobile firms. Is it possible that Mexico, China, and Czech Republic could be presenting a degree of corporate tax competition to attract FDI? Does corporate tax competition among countries from far away geographical regions of the world occur? Thus, the aim of this book is to evaluate the possibility of a global corporate tax competition scheme. The book is addressed to professionals in public finance, research economists, and policymakers.
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