La politica Fiscale in globalizzazione: un’analisi empirica sugli IDE

Globalization poses a serious challenge on economics and political side; it implies weakens the old idea national tax sovereignty. Governments are actively encouraging inflows of FDI through incentive policies. The main purpose of this paper is to detect how fiscal policy could influence FDI inflows in the considered economies, taking into account the statutory and effective tax on corporate tax. Hence, the paper reviews the empirical evidence for the following hypothesis: fiscal policy will lead to relocation of FDI into considered countries. In this scenario we will test the model through pooling analysis on a a sample of UE countries. Then we will test the same model using a Neural Networks – GMDH. Finally we will compare the results to evaluate what is the best tool to describe empirically the phenomena of FDI allocation in globalization and more what is the most significant variable to attract FDI flow within a given country.