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
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