16 research outputs found
Cross-National Applicability of a Parsimonious Measure of Acculturation to Global Consumer Culture
No full textA Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs
No full textEffective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis
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Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis
Get PDFThe Central- and East European Countries have lowered their corporate tax rates substantially in order to induce shifts of production capacity to their countries. This paper analyses empirically how inward Foreign Direct Investment (FDI) flows channeled to these countries reacts to these tax policies. We estimate a panel of 35 bilateral country-relationships over a period of 1995-2002. Results suggest a semielasticity of -2.93 which is in line with results derived in studies mainly on OECD countries. This indicates that from an individual country perspective, tax-lowering strategies have been successful in the past, yet they may not be a successful policy option for the future when privatization-related FDI will decrease.Series: Discussion Papers SFB International Tax Coordinatio
Effects of Culture, Gender, and Moral Obligations on Responses to Charity Advertising Across Masculine and Feminine Cultures
No full textDo Low Corporate Income Tax Rates Attract FDI? Evidence from Eight Central and East European Countries
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Do low corporate income tax rates attract FDI? - Evidence from Central- and East European countries
No full textFifty six bilateral country relationships combining 7 home countries from the EU and the US, and 8 Central and East European host countries (CEECs) of foreign direct investment (FDI) from 1995-2003 are used in a panel gravity-model setting to estimate the role of taxation as a determinant of FDI. While gravity variables explain most of the variation of FDI inflows, the bilateral effective average tax rate (beatr) is roughly equally important to other cost-related factors. The semi-elasticity of FDI with respect to taxes is about -4.3. This value is above those of earlier studies in absolute terms and can partly be attributed to using the beatr instead of the statutory tax rate. Our results indicate that tax-lowering strategies of CEEC governments seem to have an important impact on foreign firms location decisions.
The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals
No full textFDI, Capital input, Location decision, Corporate income taxes, Indirect taxes, Multinational company, H24, H25, H22, F23,
New Evidence on the Tax Burden of MNC Activities in Central- and East-European New Member States
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