KaydedilenlerDerginizi ekleyin

Dergiler / Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2018 / Cilt: 40 - Sayı: 1

THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT

Berna HIZARCI BEŞER
Mustafa Kemal BEŞER
Sayfa
1–13
Yayın Tarihi
2018-06-27
DOI
—
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

For the empirical analysis we use annual data for 1990-2014 for thecountries which have applied flat tax reforms and smaller corporate income tax rates in order to focusand draw out the effect of tax rate instrument on capital movements in the point of tax competition.According to panel regression and cointegration results, corporate tax rate has significant and negativeimpact on FDI.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:Main aim of this paper is to investigate the effect of corporate income tax rates on foreign directinvestment (FDI) in the countries which has flat tax application in the pattern of long-run relationshipof FDI and its determinants which are known as market size, labor cost, trade barrier, growth rate,openness, trade deficit, and tax rates.
📊
Temel Bulgular & Veri:Main aim of this paper is to investigate the effect of corporate income tax rates on foreign directinvestment (FDI) in the countries which has flat tax application in the pattern of long-run relationshipof FDI and its determinants which are known as market size, labor cost, trade barrier, growth rate,openness, trade deficit, and tax rates.
💡
Sonuç & Katkı:For the empirical analysis we use annual data for 1990-2014 for thecountries which have applied flat tax reforms and smaller corporate income tax rates in order to focusand draw out the effect of tax rate instrument on capital movements in the point of tax competition.According to panel regression and cointegration results, corporate tax rate has significant and negativeimpact on FDI.
🔬Tür:Araştırma Makalesi
📍Kapsam:2014 Verileri
⚙️Değişkenler:Flat Tax · Tax Competition · Foreign Direct Investment

Özet

Main aim of this paper is to investigate the effect of corporate income tax rates on foreign directinvestment (FDI) in the countries which has flat tax application in the pattern of long-run relationshipof FDI and its determinants which are known as market size, labor cost, trade barrier, growth rate,openness, trade deficit, and tax rates. For the empirical analysis we use annual data for 1990-2014 for thecountries which have applied flat tax reforms and smaller corporate income tax rates in order to focusand draw out the effect of tax rate instrument on capital movements in the point of tax competition.According to panel regression and cointegration results, corporate tax rate has significant and negativeimpact on FDI.

Abstract

Main aim of this paper is to investigate the effect of corporate income tax rates on foreign directinvestment (FDI) in the countries which has flat tax application in the pattern of long-run relationshipof FDI and its determinants which are known as market size, labor cost, trade barrier, growth rate,openness, trade deficit, and tax rates. For the empirical analysis we use annual data for 1990-2014 for thecountries which have applied flat tax reforms and smaller corporate income tax rates in order to focusand draw out the effect of tax rate instrument on capital movements in the point of tax competition.According to panel regression and cointegration results, corporate tax rate has significant and negativeimpact on FDI.

🔖

Bu Makaleye Atıf Yap

BEŞER, B. H., BEŞER, M. K. (2018). THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 40 - Sayı: 1, 1–13. https://ajindex.com/articles/6361

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (18)

  1. BOSKIN, M.J., William G.G. (1987). New Results on the Effects of Tax Policy on the International Location of Investment. The Effects of Taxation on Capital Accumulation, Ed: M. Feldstein, Univ. of Chicago Press,
  2. Chicago. CHAKRABARTI, A. (2001). The Determinants of Foreign Direct Investment: Sensitivity Analyses of Cross- Country Regressions, KYKLOS, 54(1): 89–114.
  3. DESAI, M.A., Foley, C.F., Hines, J.R. (2004). Foreign Direct Investment in a World of Multiple Taxes, Journal of Public Economics, 88(12): 2727-2744.
  4. ENGLE, R.F., Granger, C.W.J. (1987). Co-Integration and Error Correction: Representation, Estimation, and Testing, Econometrica, 55(2): 251-276.
  5. ENGLE, R.F., Yoo, B.S. (1987). Forecasting and Testing in Co-integrated Systems, Journal of Econometrics, 35(1): 143-159.
  6. FERHATOĞLU, E. (2006). Avrupa’da Düz Oranlı Vergi Sistemi Çalışmaları ve Başarısı, Vergi Dünyası, 25(298): 170-176.
  7. GRANGER, C.W.J. (1981). Some Properties of Time Series Data and Their Use in Econometric Model Specification, Journal of Econometrics, 16: 121–130.
  8. HALL, R.E., Rabushka, A. (1983).
  9. Low Tax, Simple Tax, Flat Tax, McGraw-Hill, New York. HALL, R.E., Rabushka, A. (1985).
  10. The Flat Tax, Stanford, Calif., Hoover Institution Press.
  11. IM, K.S., Pesaran, M.H., Shin, Y. (2003). Testing for Unit Roots in Heterogeneous Panels, Journal of Econometrics, 115(1): 53–74.
  12. JOHANSEN, S. (1988). Statistical Analysis of Cointegration Vectors, Journal of Economics Dynamic and Control, 12(2-3): 231–254.
  13. KAO, C. (1999). Spurious Regression and Residual-Based Tests for Cointegration in Panel Data, Journal of Econometrics, 90(1): 1–44.
  14. LARSSON, R, Lyhagen J. (1999). Likelihood-Based Inference in Multivariate Panel Cointegration Models, Stockholm School of Economics, Working Paper Series in Economics and Finance, No:331. LARSSON, R, Lyhagen, J., Löthgren, M. (2001). Likelihood-Based Cointegration Tests in Heterogeneous Panels, Econometrics Journal, 4(1): 109-142.
  15. LEVIN, A., Lin, C.F., Chu, C.S. (2002). Unit Root Tests in Panel Data: Asymptotic and Finite-Sample Properties, Journal of Econometrics, 108(1): 1–24.
  16. MADDALA, G.S., Wu, S. (1999). A Comparative Study of Unit Root Tests with Panel Data and a New Simple Test, Oxford Bulletin of Economics and Statistics, 61: 631–652.
  17. MCCOSKEY, S., Kao, C. (1998). A Residual-Based Test of the Null of Cointegration in Panel Data, Econometric Reviews, 17(1): 57–84.
  18. NING, Y., Reed, M.R. (1995). Locational Determinants of U.S. Direct Foreign Investment in Food and Kind