DOĞRUDAN YABANCI SERMAYE YATIRIMLARI VE ULUSLARARASI VERGİ REKABETİ: BİR LİTERATÜR ARAŞTIRMASI

Yıl 2010, Cilt: 29 Sayı: 2, 47 - 75, 17.03.2015

Mehmet Şişman , Ozan Öztürk

Anahtar Kelimeler

Doğrudan Yabancı Sermaye Yatırımlar (DYSY), Vergi Rekabeti, Ulusötesi Şirketler (TNCs), Küresel Değer Zincirleri

Kaynakça

• ALTSHULER, Rosanne, Harry Grubert, and T. Scott Newlon, “Has US Investment Abroad Become More Sensitive to Tax Rates?”, International Taxation and Multinational Activity, James R. Hines Jr. (drl.), Chicago University Press, 2001, s.9-36
• BARCLAY, Lou Anne A., Foreign Direct Investment in Emerging Economies, Corporate Strategy and Investment Behaviour in the Caribbean, Routledge, 2000.
• BARTIK, Timothy J., “Business Location Decisions in the United States: Estimates of the Effects of Unionization, Taxes, and Other Characteristics of States”, Journal of Business and Economic Statistics, vol.3, January, 1985, s.14- 22. http://ideas.repec.org (20.12.2009)
• BATMAZ, Nihat, Halil Tunca, 'R÷UXGDQ <DEDQFÕ 6HUPD\H <DWÕUÕPODUÕ YH Türkiye%HWD<D\ÕQODUÕ BÉNASSY-QUÉRÉ, Agnès, Lionel Fontagné, Amina Lahrèche-Révil, “Tax Competition and Foreign Direct Investment”, CEPII Working Paper, No 2003 – 17, 2003, s.1-40
• BILLINGTON, N., “The Location of Foreign Direct Investment: An Empirical Analysis”, Applied Economics, No.31, 1999, s.65-76. http://www.ingentaconnect.com (03.01.2010).
• BOSKIN, Michael J., William G. Gale, “New Results on the Effects of Tax Policy on the International Location of Investment”, The Effects of Taxation on Capital Accumulation, Martin Feldstein (drl.), University of Chicago Press, 1988, s.201-222
• BUETTNER, Thiess, “The Impact of Taxes and Public Spending on the Location of FDI: Evidence from FDI-flows within Europe”, ZEW Discussion Paper, No. 02- ùXEDW  http://econstor.eu/bitstream/10419/24789/1/dp0217.pdf (09.01.2010), s.1- 28
• BUETTNER, Thiess, Martin Ruf, “Tax Incentives and The Location of FDI: Evidence from a Panel of German Multinationals”, International Tax and Public Finance, vol.14, Nisan 2007, http://www.springerlink.com/content/ghkh 75904r62tp3l (10.01.2010), s.151-164
• CASSOU, Steven P., “The Link Between Tax Rates and Foreign Direct Investment”, Applied Economics, Volume 29, Number 10, Ekim 1997, s.1295-1301. http://www.ingentaconnect .com (02.01.2010).
• CHEN, Shinemay, Jorge Martinez-Vazquez, Sally Wallace, “Foreign Direct Investment and Tax Competition in Southeast Asia”, The Welfare State, Public Investment, and Growth: Selected Papers from the 53rd Congress of the International Institute of Public Finance, Hirofumi
• Shibata, Toshihiro Ihori (drl.) Springer, 1998, s.169-199. http://books.google.com (02.01.2009).
• CUMMINS, Jason G., R. Glenn Hubbard, “The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data”, The Effects of Taxation on Multinational Corporations, Martin S. Feldstein, James R. Hines, R. Glenn Hubbard (dr.), University of Chicago Press, 1995, s.123- 152
• DESAI, Mihir A., C. Fritz Foley, James R. Hines Jr., "Foreign Direct Investment in a World of Multiple Taxes," Journal of Public Economics, vol. 88(12), December 2004, s.2727-2744. http://www.sciencedirect.com (10.01.2010).
• DEVEREUX, Michael P., Rachel Griffith, "Taxes and The Location of Production: Evidence from a Panel of US Multinationals", Journal of Public Economics, vol. 68(3), June 1998, s.335-367. http://www.sciencedirect.com (03.01.2010)
• DEVEREUX, Michael, Harold Freeman, “The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration”, International Tax and Public Finance , No.2, 1995, http://www.springerlink.com /content/n2005185p14u6487 (27.12.2009), s.85-106
• DREYHAUPT, Stephan J., Locational Tournaments in The Context of The EU Competitive Environment, DUV, 2006, http://books.google.com (13.09.2009).
• EDWARDS, Chris, Daniel J. Mitchell, Global Tax Revolution: The Rise of Tax Competition and The Battle to Defend It, Cato Institute, 2008. http://books.google.com (25.10.2009).
• FANELLI, José María, Lyn Squire, Economic Reform in Developing Countries: Reach, Range, Reason, Edward Elgar Publishing, 2008. http://books.google.com (01.11.2009).
• FISCHER, Paul, Foreign Direct Investment in Russia : A Strategy for Industrial Recovery, Palgrave Macmillan, 2000.
• *2/'67(ø1 -RQDWKDQ 3 ³$ .H\QHV-Marx Theory of Investment”, Heterodox Macroeconomics Keynes, Marx and Globalization, Jonathan P. Goldstein (drl.), Michale G. Hillard, Routledge, 2009, s.112
• GORTER, J., A. Parikh, “How Sensitive is FDI to Differences in Corporate Income Taxation within The EU”, The Economist, 151, 2003, s.193-204. http://www.springerlink.com/content/w3v 741l971351751 (09.01.2010)
• GRUBERT, H., J. Mutti, “Do Taxes Influence Where US Corporation Invest?”, National Tax Journal, No.37, 2000, s.475-488. http://papers.ssrn.com (26.12.2009).
• GRUBERT, H., J. Mutti, “Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making”, Review of Economics and Statistics, No. 73, 1991, s.285-293. http://ideas.repec.org (26.12.2009).
• HARTMAN, David G., “Tax Policy and Foreign Direct Investment in The United States”, NBER Working Paper Series, No. 967, 1982, s.1-30. http://www.nber.org/papers /w0967 .pdf (20.12.2009).
• HINES Jr., James R., and Adam B. Jaffe, “International Taxation and The Location of Inventive Activity”, International Taxation and Multinational Activity, James R. Hines Jr. (drl.), Chicago University Press, 2001, s.201-226
• HINES, J.R., “Altered States: Taxes and the Location of Foreign Direct Investment in America”, American Economic Review, No.86, 1996, s.1076-1094. http://www.jstor.org /pss/2118279 (02.01.2010).
• HINES, J.R., E. Rice, “Fiscal Paradise: Foreign Tax Heavens and American Business”, Quarterly Journal of Economics, No. 109, 1991, s.149-182. http://ideas.repec.org (26.12.2009).
• HUBERT, Florence, Nigel Pain, “Fiscal Incentives, European Integration and the Location of Foreign Direct Investment”, The Manchester School, Vol. 70, 2002, s.336-363. http://ideas.repec.org (09.01.2010) IMF, Balance of Payments Manual, IMF, 1993.
• JACKSON, Sharon, Stefan Markowski, “The Attractiveness of Countries to Foreign Direct Investment: Implications for the Asia-Pacific Region”, Journal of World Trade, No.29, 1995, s.159-180
• JANEBA, Eckhard, International Tax Competition, Mohr Siebeck, 1997, http://books.google.com (20.12.2009), s.6 JONES, Jonathan, Colin Wren, Foreign Direct Investment and the Regional Economy, Ashgate Publishing, Ltd., 2006.
• JUN, Joosung, “How Taxation Affects Foreign Direct Investment”, Policy Research Working Paper, No. 1307, World Bank 1994, http://wwwwds.worldbank.org (26.12.2009), s.1-40
• LOREE, David W., Stephen E. Guisinger, “Policy and Non-Policy Determinants of U.S. Equity Foreign Direct Investment”, Journal of International Business Studies, Vol. 26 - No. 2, 1995, s.281-299. http://www.palgravejournals.com (26.12.2009)
• MOOIJ, Ruud A. De, Sjef Ederveen, “Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment”, Tinbergen Institute Discussion Paper No. 2005-108/3 $UDOÕN  http://papers.ssrn.com/sol3/papers.cfm? Abstract_id= 869753 (04.12.2010) s. 1-33
• MOOSA, Imad A., Foreign Direct Investment: Theory, Evidence, and Practice, Palgrave Macmillan, 2002.
• MORISSET, Jacques, Neda Pirnia, How Tax Policy and Incentives Affect Foreign Direct Investment: A Review, Using Tax Incentives to Compete for Foreign Investment : Are They Worth the Costs? Occasional Paper (Foreign Investment Advisory Service)-15, Louis T.Wells (drl.), 2001, s.98
• NEWLON, Timothy Scott, “Tax Policy and The Multinational Firm's Financial Policy and Investment Decisions”, Thesis (Ph. D.), Princeton University, 1987. http://catalog.princeton.edu (26.12.2009).
• NING, Yulin, Michael R. Reed, “Locational determinants of the US direct foreign investment in food and kindred products”, Agribusiness, Volume 11 - Issue 1, 1995, s.77-85. http://www3.interscience.wiley.com (27.12.2009)
• OECD - CIME, Checklist for Foreign Direct Investment Incentive Policies, OECD, 2003.
• OECD, “Moving Up the (Global) Value Chain”, Policy Brief, July 2007a.
• OECD, Corporate Tax Incentives for Foreign Direct Investment, OECD Tax Policy Studies, No. 4, 2001. http://books.google.com (01.11.2009).
• OECD, OECD Benchmark Definition of Foreign Direct Investment, OECD, 4th Edition, 2008.
• OECD, Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis, OECD Publishing, 2007b. http://books.google.com (20.12.2009).
• OECD, Taxation of corporate and capital income - Table II.1, http://www.oecd.org/dataoecd/26/56/ 33717459.xls, (12.12.2009)
• OMAN, Charles, Policy Competition for Foreign Direct Investment: A Study of Competition Among Governments to Attract FDI, OECD Publishing, 2000. http://books.google.com (31.10.2009).
• PAPKE, Leslie E., “Interstate Business Tax Differentials and New Firm Location: Evidence from Panel Data”, NBER Working Paper Series, No.3184, .DVÕPV-29. http://www.nber.org/papers/w3184.pdf (26.12.2009).
• RAVENHILL, John, Global Political Economy, Oxford University Press, 2008, http://books.google.com (03.10.2009).
• ROIN, Julie A., “The Economic Underpinnings of International Taxation”, Research Handbook in International Economic Law, Andrew T. Guzmán, A. O. Sykes (drl), Edward Elgar Publishing, 2007, s. 337
• SHAH, Anwar, Joel Slemrod, “Do Taxes Matter for Foreign Direct Investment?”, Fiscal Incentives for Investment and Innovation (drl. Anwar Shah), Oxford University Press US, 1995, s.481-500. http://books.google.com (27.12.2009).
• SLEMROD, Joel, “Tax Effects on Foreign Direct Investment in The United States: Evidence from a Cross Country Comparison”, Taxation in the Global Economy, Assaf Razin, Joel Slemrod (drl.), Chicago University Press, 1990, s.79-117
• STANDING, Guy, Beyond The New Paternalism: Basic Security as Equality, Verso, 2002. http://books.google.com (25.10.2009).
• STONE, Susan F., Patrick A. Jomini, “Modelling FDI in a Computable General Equilibrium Framework”, Foreign Direct Investment: Research Issues, Bijit Bora (drl.), Routledge, 2002, s.234
• STÖWHASE, Sven, “Profit Shifting Opportunities, Multinationals, and The Determinants of FDI”, University of Munich Discussion Papers in Economics 1R $UDOÕN  V-26. http://epub.ub.uni-muenchen.de (03.01.2010).
• STÖWHASE, Sven, “Tax-Rate Differentials and Sector-Specific Foreign Direct Investment: Empirical Evidence from the EU”, FinanzArchiv: Public Finance Analysis, Volume 61-4, December 2005, s.535-558. http://www.ingentaconnect.com (10.01.2010)
• SWENSON, Deborah L., “The impact of U.S. tax reform on foreign direct investment in the United States”, Journal of Public Economics, Vol. 54-2, Haziran 1994, http://www.sciencedirect.com (26.12.2009), s.243-266
• SWENSON, Deborah L., “Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States”, International Taxation and Multinational Activity, James R. Hines Jr. (drl.), University of Chicago Press, 2001, s.89-112
• TONDL, Gabriele, Convergence After Divergence?: Regional Growth in Europe, Springer, 2001. http://books.google.com (11.10.2009).
• UNCTAD, Major FDI Indicators WIR 2009 (Individual Economies), http://stats.unctad.org/FDI/TableViewer/tableView. aspx?ReportId=3084, (12.12.2009)
• UNCTAD, World Investment Report 2008, UNCTAD, 2008.
• WALTER, Andrew, Gautam Sen, Analyzing the Global Political Economy, Princeton University Press, 2009.
• WEI, Shang-Jin, “How Taxing is Corruption on International Investors?”, NBER Working Paper, No. 6030, Cambridge M.A., 1997. http://www.nber.org/papers/w6030 .pdf?new_window=1 (02.01.2010).
• WHEELER, David, Ashoka Mody, “International Investment Location Decisions: The Case of U.S. Firms”, Journal of International Economics, Vol.33 (1/2), August 1992, http://www.sciencedirect.com (26.12.2009), s.57-76
• WILDASIN, David E., “Fiscal Competition”, The Oxford Handbook of Political Economy, Barry R. Weingast, Donald A. Witmann (drl.), Oxford University Press, 2006, s.503
• YOUNG, K.H., “The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States”, National Tax Journal, No. 41, 1988, s.109-121. http://ntj.tax.org (26.12.2009).