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Taxation and Foreign Direct Investment Inflows: Time Series Evidence from the US

机译：税收和外国直接投资流入：来自美国的时间序列证据

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摘要

This study investigates long run and short run relationships between the corporate income tax rate and foreign direct investment (FDI) inflows to the US. The tax rate is found to exert a significant negative effect on total FDI and transfer fund inflows in the long run. A 1% decrease in the tax rate would increase total FDI by 2.4% and transfer funds by 4.2%. Collectively, results suggest that the US can use tax policies to attract FDI from abroad. Concern over the possibility of tax competition among countries to attract foreign capital is warranted.
机译：这项研究调查了企业所得税率与流入美国的外国直接投资（FDI）之间的长期和短期关系。从长远来看，发现税率会对外国直接投资和转移资金的流入产生重大的负面影响。如果税率降低1％，外国直接投资总额将增加2.4％，转移资金将增加4.2％。总的来说，结果表明美国可以利用税收政策来吸引外国直接投资。人们担心各国之间进行税收竞争以吸引外资的可能性。

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