Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
The Corporate Tax Effect on Inflows of Foreign Direct Investment: The case of OECD countries
Jönköping University, Jönköping International Business School, JIBS, Economics, Finance and Statistics.
Jönköping University, Jönköping International Business School, JIBS, Economics, Finance and Statistics.
2011 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

There is a reasonable amount of literature and discussions among scholars on the effect of host country corporate taxation on the inflows of foreign direct investment (FDI). This study is an attempt to analyse this effect in 25 high income OECD countries over the period of 1996 until 2009. The main objective of the paper is to prove statistically whether there is significant and negative relationship between the inflows of FDI and corporate taxation in the selected sample of OECD countries during the specified time span. This relationship is investigated with OLS regression analysis with pooled panel data to find to what extent the selected explanatory variable effective tax rate (ETR) along with trade openness, long term interest rate, share of internet users and labour cost have an impact on the dependent variable - FDI relative to GDP. Finally, it is proved that the elasticity between corporate taxation and FDI is positive at a level below the average effective tax rate and negative above the average level of effective tax rate. In addition, all other important variables included in the regression model are found to be significant determinants of FDI. The study is based on relevant literature and the statistical analysis is made in regard to the models described in scientific articles in the paper. 

Place, publisher, year, edition, pages
2011. , 31 p.
Keyword [en]
Corporate Income Tax, Foreign Direct Investment, FDI, OECD
National Category
Economics and Business Economics
Identifiers
URN: urn:nbn:se:hj:diva-15977OAI: oai:DiVA.org:hj-15977DiVA: diva2:438954
Subject / course
IHH, Economics
Presentation
2011-06-01, 10:11 (English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-09-08 Created: 2011-09-06 Last updated: 2011-09-08Bibliographically approved

Open Access in DiVA

The Corporate Tax Effect on Inflows of Foreign Direct Investment(724 kB)980 downloads
File information
File name FULLTEXT01.pdfFile size 724 kBChecksum SHA-512
f6111c1d08dc577170c7def571a1bed75d32a220682f5df1329748f7031b53550fae6179a7e4a8d6a366a6d8d2288d6e158d76da58e7a8fe1501d184d41c5fb3
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Schendra, MihaiZahariev, Aleksandar
By organisation
JIBS, Economics, Finance and Statistics
Economics and BusinessEconomics

Search outside of DiVA

GoogleGoogle Scholar
Total: 980 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 744 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf