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Sena kimm Gnangnon
''Impact of Foreign Direct Investment (FDI) Inflows on Non-Resource Tax and Corporate Tax Revenue''
( 2017, Vol. 37 No.4 )
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).
Keywords: FDI, Non-resource tax revenue; Non-resource corporate tax revenue
JEL: H2 - Taxation, Subsidies, and Revenue: General
F2 - International Factor Movements and International Business: General
Manuscript Received : Aug 21 2017 Manuscript Accepted : Dec 28 2017

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