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The effect of corporate income tax on foreign direct investment:Cross-country evidence

Başlık çevirisi mevcut değil.

  1. Tez No: 714488
  2. Yazar: EYÜP ALBAYRAK
  3. Danışmanlar: Belirtilmemiş.
  4. Tez Türü: Yüksek Lisans
  5. Konular: Ekonomi, Economics
  6. Anahtar Kelimeler: foreign direct investment, corporate income tax, gravity model, panel data regression Chinese Library Classification Code: F74
  7. Yıl: 2018
  8. Dil: İngilizce
  9. Üniversite: Georgia State University
  10. Enstitü: Yurtdışı Enstitü
  11. Ana Bilim Dalı: Belirtilmemiş.
  12. Bilim Dalı: Belirtilmemiş.
  13. Sayfa Sayısı: 40

Özet

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Özet (Çeviri)

The purpose of this paper is to investigate and estimate the effect of corporate income tax on foreign direct investment (FDI). In a globalized world, FDI is an important aspect of economy. Allocation of capital in the international market is a big opportunity for developing economies and developed economies alike. FDI inflow can promote growth and employment, bring in new jobs and technologies. Governments can attract FDI by using their policy making power in the form of taxation, however there are some other factors that might potentially affect the behavior of FDI inflow into the economy. In addition to tax policy, this paper looks at the effect of several political, institutional and cultural variables on FDI. By using a panel dataset including 44 countries, I analyzed the bilateral FDI data, and how it was impacted by these variables. It was found that corporate income tax has a negative and significant effect on FDI inflow. Within the same country pairs over the years, an increase in corporate taxation resulted in a decrease in FDI inflow. In addition to this, it was discovered that common language have a positive and significant impact on bilateral FDI inflow. Other political, institutional and cultural factors were insignificant, and did not have noticeable impact on FDI inflow.

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