Corporate Tax Revenue and Foreign Direct Investment: Potential Trade-Offs and How to Address Them

Author
Sabine Laudage
Content Type
Working Paper
Institution
German Development Institute (DIE)
Abstract
Corporate tax revenue and Foreign Direct Investment (FDI) are two key development finance sources. This paper discusses potential trade-offs faced by developing countries, when mobilizing corporate tax revenue and FDI jointly, and provides policy recommendations how to address these trade-offs.
Topic
Development, Foreign Direct Investment, Finance, Corporate Tax
Political Geography
Global Focus