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...

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Detalhes bibliográficos
Autor principal: Kinda, Tidiane
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2014.
Colecção:IMF Working Papers; Working Paper ; No. 2014/015
Acesso em linha:Full text available on IMF