The Quest for Non-Resource-Based FDI : Do Taxes Matter? /

Using manufacturing and services firm-level data for 30 sub-Saharan African (SSA) countries, this paper shows that taxation is not a significant driver for the location of foreign firms in SSA, while other investment climate factors, such as infrastructure, human capital, and insitutions, are. By an...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Kinda, Tidiane
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2014.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2014/015
Online Zugang:Full text available on IMF
LEADER 01902cas a2200241 a 4500
001 AALejournalIMF014173
008 230101c9999 xx r poo 0 0eng d
020 |c 5.00 USD 
020 |z 9781475514094 
022 |a 1018-5941 
040 |a BD-DhAAL  |c BD-DhAAL 
100 1 |a Kinda, Tidiane. 
245 1 4 |a The Quest for Non-Resource-Based FDI :   |b Do Taxes Matter? /  |c Tidiane Kinda. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2014. 
300 |a 1 online resource (24 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a Using manufacturing and services firm-level data for 30 sub-Saharan African (SSA) countries, this paper shows that taxation is not a significant driver for the location of foreign firms in SSA, while other investment climate factors, such as infrastructure, human capital, and insitutions, are. By analyzing disaggregate FDI data, the paper establishes that, while there is considerable contrast in behavior between vertical FDI (foreign firms producing for export) and horizontal FDI (foreign firms producing for local markets), taxation is not a key determinant for either type of FDI. Horizontal FDI is attracted to areas with higher trade regulations, highlighting interest in protected markets. Furthermore, horizontal FDI is affected more by financing and human capital constraints, and less by infrastructure and institutional constraints, than is vertical FDI. 
538 |a Mode of access: Internet 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2014/015 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2014/015/001.2014.issue-015-en.xml  |z IMF e-Library