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Impact of Foreign Direct Investment (FDI) Inflows on Non-Resource Tax and Corporate Tax Revenue

Author

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  • Sena kimm Gnangnon

    (World Trade Organization (WTO) - Geneva, Switzerland)

Abstract

This paper explores the impact of FDI inflows on government revenue, notably total non-resource tax revenue and non-resource corporate tax revenue. The analysis covers an unbalanced panel dataset comprising 172 countries (both developed and developing countries) over the period 1980-2013. Empirical results show that the impact of FDI inflows on each of these two types of government revenue depends on the level of FDI inflows, expressed in percentage of host countries' Gross Domestic Product (GDP).

Suggested Citation

  • Sena kimm Gnangnon, 2017. "Impact of Foreign Direct Investment (FDI) Inflows on Non-Resource Tax and Corporate Tax Revenue," Economics Bulletin, AccessEcon, vol. 37(4), pages 2890-2904.
    • Handle: RePEc:ebl:ecbull:eb-17-00669
    as

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    References listed on IDEAS

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    Cited by:

    1. Abdramane Camara, 2019. "The effect of foreign direct investment on tax revenue in developing countries," Working Papers hal-03188025, HAL.
    2. Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021. "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, vol. 101(C).
    3. Abdramane Camara, 2023. "The Effect of Foreign Direct Investment on Tax Revenue," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(1), pages 168-190, March.

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    More about this item

    Keywords

    FDI; Non-resource tax revenue; Non-resource corporate tax revenue;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • F2 - International Economics - - International Factor Movements and International Business

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