Desagravamento fiscal e a atração do investimento do exterior

Enfim, para quem não o saiba - ou, para aqueles que sabendo (posso estar enganado), pensam que os outros estão distraídos:

" [...] But all of this presupposes that taxes are a major force in multinational decision making.

Evidence indicates that although taxes are useful in attracting investment on the margin, they are generally of second order performance for most investment decisions. In surveys of multinationals, taxes usually rank around 9th in importance, far behind factors such as labour costs, energy costs, infrastructure, and government stability. Turning to econometric evidence, (see Blonigen for a nice review of the literature) while taxes typically show up as statistically significant, the relatively small differences in effective tax rates across countries compared to, say, labour cost differentials, means that these latter differences are more economically significant when predicting FDI patterns [...]"

Na lista acima indicada, não são reportados todo um outro conjunto de factores devido ao facto de só serem relevantes para um número diminuto de territórios - por exemplo, aqueles que integram a definição de regiões ultraperiféricas.

- tirado de The Irish Economy » Blog Archive » Has Obama really bombed us?