CORPORATE INCOME TAX AS A DETERMINANT OF FOREIGN DIRECT INVESTMENT IN CENTRAL AND EASTERN EUROPE
Journal Title: European Journal of Business and Social Sciences - Year 2016, Vol 4, Issue 11
Abstract
This paper investigates the impact of corporate tax rate on foreign direct investment inflows from Germany into five Central and Eastern European countries from 2000 to 2012. We used forward-looking or statutory tax rate to measure the tax burden and found that corporate tax rate has a significant negative impact of FDI inflows in Central and Eastern European countries. This finding is in contrast with findings from most previous research where backwardlooking tax rates extracted from corporate balance sheets were used as a measure of tax burden and showed that corporate tax rate has no impact on FDI inflows.
Authors and Affiliations
Golpira Eshghi, Ph. D. | Associate Professor of Management Department of Management, Bentley University 175 Forest Street, Waltham, MA 02452 geshghi@bentley.edu, Abdolreza Eshghi, Ph. D. | (Corresponding Author) Professor of Marketing Department of Marketing , Bentley University 175 Forest Street, Waltham, MA 02452 aeshghi@bentley.edu, Rui Li, MS| Bentley University 175 Forest Street, Waltham, MA 02452 lirui225@gmail.com
Keywords
Related Articles
- EP ID EP10715
- DOI -
- Views 259
- Downloads 22
THE EFFECT OF ANAMBRA INTEGRATED DEVELOPMENT STRATEGY (ANIDS) ON NIGERIA SUSTAINABLE DEVELOPMENT: AN APPRAISAL (2006-2011)
This study is an appraisal of the effect of Anambra Integrated Development Strategy (ANIDS) on sustainable development in Anambra State. The study falls within Public Policy analysis in public administration. The rese...
THE ANTECEDENTS OF JOB CRAFTING: PERCEIVED ORGANIZATIONAL SUPPORT, JOB CHARACTERISTICS AND SELF-EFFICACY
This study aims to investigate some antecedents of job crafting. Within the literature, studies suggest that some individual and organizational factors lead employees to customize their jobs according to their abiliti...
BUDGETING ROLE, INFRASTRUCTURAL DEVELOPMENT AND ECONOMIC GROWTH IN NIGERIA
This study examines the budgeting role, infrastructural development and economic growth vis-a-vis the political development of Nigeria with reference to Ogoja local government area of Cross River State as the case stu...
TOTAL CAPITAL EFFICIENCY: AN ECONOMIC THEORY OF SUSTAINABLE DEVELOPMENT
The emerging discipline of sustainability management is subject to a number of critiques. These range from challenges to its ideological alignment with different conceptions of sustainable development, to skepticism a...
ATTITUDES OF TURKISH YOUNG PEOPLE TOWARD ORGAN DONATION: THE ROLES OF PUBLIC SERVICE ADVERTISEMENTS AND PERSONALITY DIFFERENCES
In order to investigate how the argument quality in public service advertisements and personality differences (confidence degree to organ donation campaigns, level of involvement with organ diseases and empathic tende...