Tax regime is only one element in creating attractiveness Tax is only part of the picture, many other factors are more important.
Bureaucratic efficiency is a key element.
Multiplier affect is dependent on the size of the economy. For economies that are highly dependent, multiplier effects are much greater than those in other sectors. However, it is not possible to calculate what those multipliers are. The most important feature of a tax system is that it is effective and transparent. The other important features are stability and certainty.