Entering a new era? The Impact of Corporate Tax Rates on Foreign Direct Investment with a BEPS Project Perspective
This thesis utilizes panel data from 38 OECD countries, spanning 21 years to estimate the impact of corporate income taxes on foreign direct investment. This analysis aims to examine how the relationship between these two variables has changed due to the launch of the Base Erosion and Profit Shifting (BEPS) project from the OECD/G20. Regressions are computed both for the full time period and three