Replication Data for: Context Matters: How Structural Conditions Shape the Corporate Tax-FDI Nexus in OECD Countries
Abstract
This dataset and analysis code support the research article titled "Context Matters: How Structural Conditions Shape the Corporate Tax-FDI Nexus in OECD Countries." The study investigates the non-linear relationship between corporate taxation and foreign direct investment (FDI) across 26 OECD economies from 2002 to 2022.
Fields of Study & Subjects
Corporate Taxation and Avoidance
International Business and FDI
Taxation and Legal Issues
Publication details
- Journal / source
- Figshare
- Publication date
- 1 January 2026
- Document type
- Dataset