F 2012 - Causes and Consequences of FDI in Central and East European Countries and the Implications for Tax Coordination in the Enlarged Europe

This project consists of three sub-projects. Sub-project 5a/1, analyzes the determinants of dividend repatriation policies including measures of tax coordination. By formally modelling the preconditions for tax competition sub-project 2 adds to the empirical evidence on tax competition. Examining empirically the effects of outward FDI on domestic investment of the source countries in sub-project 3 – FDI either substituting or complementing domestic investment - should contribute evidence on the acceptability of tax competition for attracting FDI in the major European home countries.