{"id":1248,"date":"2023-02-13T16:19:16","date_gmt":"2023-02-13T16:19:16","guid":{"rendered":"https:\/\/www.fiw.ac.at\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/"},"modified":"2023-02-13T16:19:16","modified_gmt":"2023-02-13T16:19:16","slug":"exports-foreign-direct-investment-and-the-costs-of-corporate-taxation","status":"publish","type":"publication","link":"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/","title":{"rendered":"Exports, Foreign Direct Investment and the Costs of Corporate Taxation"},"content":{"rendered":"\nThis paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm&#x27;s capital stock. Extensive investment refers to the firm&#x27;s production location and reflects the trade-off between exports and foreign direct investment as alternative modes of foreign market access. The paper derives comparative static effects of the corporate tax and shows how the cost of public funds depends on the measures of effective marginal and average tax rates and on the behavioral elasticities of extensive and intensive investment.\n\n","protected":false},"featured_media":0,"menu_order":0,"template":"","jelcode":[432,434,430,433,431],"keyword":[435,436,437,438,439],"class_list":["post-1248","publication","type-publication","status-publish","hentry","jelcode-corporate-taxation","jelcode-costs-of-public-funds","jelcode-exports","jelcode-extensive-and-intensive-investment","jelcode-foreign-direct-investment","keyword-d21","keyword-f23","keyword-h25","keyword-l11","keyword-l22"],"acf":{"year":2007,"month":6,"day":"","volume":"","number":"005","pages":30,"reviewed":"0","citeid":"FIW_WP_005","fiwseries":"FIW Working Papers","event":null},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Exports, Foreign Direct Investment and the Costs of Corporate Taxation - FIW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exports, Foreign Direct Investment and the Costs of Corporate Taxation - FIW\" \/>\n<meta property=\"og:description\" content=\"This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm&#x27;s capital stock. Extensive investment refers to the firm&#x27;s production location and reflects the trade-off between [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"FIW\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.fiw.ac.at\/wp-content\/uploads\/2023\/03\/wifo_fiw_logo_short_rgb.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"843\" \/>\n\t<meta property=\"og:image:height\" content=\"293\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@CentreFiw\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/\",\"url\":\"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/\",\"name\":\"Exports, Foreign Direct Investment and the Costs of Corporate Taxation - FIW\",\"isPartOf\":{\"@id\":\"https:\/\/www.fiw.ac.at\/en\/#website\"},\"datePublished\":\"2023-02-13T16:19:16+00:00\",\"dateModified\":\"2023-02-13T16:19:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.fiw.ac.at\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publications\",\"item\":\"https:\/\/www.fiw.ac.at\/en\/publications\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Exports, Foreign Direct Investment and the Costs of Corporate Taxation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fiw.ac.at\/en\/#website\",\"url\":\"https:\/\/www.fiw.ac.at\/en\/\",\"name\":\"FIW\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.fiw.ac.at\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.fiw.ac.at\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.fiw.ac.at\/en\/#organization\",\"name\":\"FIW\",\"url\":\"https:\/\/www.fiw.ac.at\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.fiw.ac.at\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.fiw.ac.at\/wp-content\/uploads\/2023\/03\/wifo_fiw_logo_kugel_rgb.png\",\"contentUrl\":\"https:\/\/www.fiw.ac.at\/wp-content\/uploads\/2023\/03\/wifo_fiw_logo_kugel_rgb.png\",\"width\":843,\"height\":843,\"caption\":\"FIW\"},\"image\":{\"@id\":\"https:\/\/www.fiw.ac.at\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/CentreFiw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Exports, Foreign Direct Investment and the Costs of Corporate Taxation - FIW","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/","og_locale":"en_US","og_type":"article","og_title":"Exports, Foreign Direct Investment and the Costs of Corporate Taxation - FIW","og_description":"This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm&#x27;s capital stock. Extensive investment refers to the firm&#x27;s production location and reflects the trade-off between [&hellip;]","og_url":"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/","og_site_name":"FIW","og_image":[{"width":843,"height":293,"url":"https:\/\/www.fiw.ac.at\/wp-content\/uploads\/2023\/03\/wifo_fiw_logo_short_rgb.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@CentreFiw","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/","url":"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/","name":"Exports, Foreign Direct Investment and the Costs of Corporate Taxation - FIW","isPartOf":{"@id":"https:\/\/www.fiw.ac.at\/en\/#website"},"datePublished":"2023-02-13T16:19:16+00:00","dateModified":"2023-02-13T16:19:16+00:00","breadcrumb":{"@id":"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.fiw.ac.at\/en\/publications\/exports-foreign-direct-investment-and-the-costs-of-corporate-taxation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.fiw.ac.at\/en\/"},{"@type":"ListItem","position":2,"name":"Publications","item":"https:\/\/www.fiw.ac.at\/en\/publications\/"},{"@type":"ListItem","position":3,"name":"Exports, Foreign Direct Investment and the Costs of Corporate Taxation"}]},{"@type":"WebSite","@id":"https:\/\/www.fiw.ac.at\/en\/#website","url":"https:\/\/www.fiw.ac.at\/en\/","name":"FIW","description":"","publisher":{"@id":"https:\/\/www.fiw.ac.at\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fiw.ac.at\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.fiw.ac.at\/en\/#organization","name":"FIW","url":"https:\/\/www.fiw.ac.at\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.fiw.ac.at\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.fiw.ac.at\/wp-content\/uploads\/2023\/03\/wifo_fiw_logo_kugel_rgb.png","contentUrl":"https:\/\/www.fiw.ac.at\/wp-content\/uploads\/2023\/03\/wifo_fiw_logo_kugel_rgb.png","width":843,"height":843,"caption":"FIW"},"image":{"@id":"https:\/\/www.fiw.ac.at\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/CentreFiw"]}]}},"_links":{"self":[{"href":"https:\/\/www.fiw.ac.at\/en\/wp-json\/wp\/v2\/publication\/1248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiw.ac.at\/en\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.fiw.ac.at\/en\/wp-json\/wp\/v2\/types\/publication"}],"wp:attachment":[{"href":"https:\/\/www.fiw.ac.at\/en\/wp-json\/wp\/v2\/media?parent=1248"}],"wp:term":[{"taxonomy":"jelcode","embeddable":true,"href":"https:\/\/www.fiw.ac.at\/en\/wp-json\/wp\/v2\/jelcode?post=1248"},{"taxonomy":"keyword","embeddable":true,"href":"https:\/\/www.fiw.ac.at\/en\/wp-json\/wp\/v2\/keyword?post=1248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}