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Journals / Ege Akademik Bakış / 2016 / Cilt: 16 - Sayı: 4

Kurumlar Vergisi Oranının Yabancı Sermaye Yatırımları Üzerindeki Etkisi: OECD Ülkelerine Yönelik Bir Panel Çalışması

The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries

Nida ABDİOĞLU
Mine BİNİŞ
Mehmet ARSLAN
Pages
599–610
Publication Date
2022-10-12
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Our findings show that the countries which reduce their tax rates, attract higher level of FDI following this reduction.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This paper examines the impact of corporate income tax rate on foreign direct investment level (FDI) in the OECD countries.
📊
Key Findings & Data:We attempt to find the impact of reduced corporate tax rate on foreign direct investment.
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Conclusion & Impact:Our findings show that the countries which reduce their tax rates, attract higher level of FDI following this reduction.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This paper examines the impact of corporate income tax rate on foreign direct investment level (FDI) in the OECD countries. We attempt to find the impact of reduced corporate tax rate on foreign direct investment. We find that FDI level increases significantly following tax rate reductions at univariate level. We use fixed effect panel estimation and GMM method of estimation to test the relation between tax rate and FDI level. We report a negative relation between tax rate and FDI level. Our findings show that the countries which reduce their tax rates, attract higher level of FDI following this reduction.

Özet

Bu çalışma OECD üyesi ülkelerdeki kurumlar vergisi oranının doğrudan yabancı sermaye yatırımları (DYS) üzerindeki etkisini incelemektedir. Çalışmada kurumlar vergisi oranının düşürülmesinin doğrudan yabancı yatırımlar üzerindeki etkisini ortaya koymayı amaçladık. Doğrudan yabancı sermaye yatırımlarının vergi oranlarının düşürülmesinden sonra anlamlı bir biçimde artış gösterdiğini bulduk. Vergi oranları ile DYS arasındaki ilişkiyi incelemek için sabit etki panel regresyonu ve GMM tahmin modelini kullandık. Vergi oranları ile DYS arasında negatif bir ilişki bulduk. Sonuçlarımız vergi oranlarını düşüren ülkelerin, bu düşüşü izleyen süreçte daha yüksek seviyede DYS çektiğini göstermektedir.

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Cite This Article

ABDİOĞLU, N., BİNİŞ, M., ARSLAN, M. (2022). Kurumlar Vergisi Oranının Yabancı Sermaye Yatırımları Üzerindeki Etkisi: OECD Ülkelerine Yönelik Bir Panel Çalışması. Ege Akademik Bakış, Cilt: 16 - Sayı: 4, 599–610. https://ajindex.com/articles/495258

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