The importance of corporate taxation for FDI attractiveness of southeast European countries

The importance of corporate taxation for FDI attractiveness of southeast European countries

The aim of this paper is to research the determinants of FDI inflows in the SEE region with a special emphasis on corporate tax rates. The panel data analysis (GMM methodology) was conducted on six countries in the period 2000-2011 in two versions: as gravity model based on bilateral FDI in...

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Main Author: Kersan-Škabić Ines
Format: Article
Language:English
Published: Economists' Association of Vojvodina 2015-01-01
Series:Panoeconomicus
Subjects:
FDI
SEE
Corporate tax rates
Online Access:http://www.doiserbia.nb.rs/img/doi/1452-595X/2015/1452-595X1501105K.pdf
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spelling doaj-f9f9bc78b4e94895ba485e59a2404b212020-11-25T01:50:48ZengEconomists' Association of VojvodinaPanoeconomicus1452-595X2217-23862015-01-0162110512210.2298/PAN1501105K1452-595X1501105KThe importance of corporate taxation for FDI attractiveness of southeast European countriesKersan-Škabić Ines0Juraj Dobrila University of Pula, Faculty of Economics and Tourism “Dr. Mijo Mirković”, Pula, CroatiaThe aim of this paper is to research the determinants of FDI inflows in the SEE region with a special emphasis on corporate tax rates. The panel data analysis (GMM methodology) was conducted on six countries in the period 2000-2011 in two versions: as gravity model based on bilateral FDI inflows and on the total FDI inflows (and inward stock). The results pointed the most important determinants for attracting FDI in SEE countries are market size (population), growth rates, GDP per capita, and wages. Institutional variables and corporate tax rates were not significant in the analysis of flows, but they become significant in the analysis of FDI inward stock.http://www.doiserbia.nb.rs/img/doi/1452-595X/2015/1452-595X1501105K.pdfFDISEECorporate tax rates
collection DOAJ
language English
format Article
sources DOAJ
author Kersan-Škabić Ines
spellingShingle Kersan-Škabić Ines
The importance of corporate taxation for FDI attractiveness of southeast European countries
Panoeconomicus
FDI
SEE
Corporate tax rates
author_facet Kersan-Škabić Ines
author_sort Kersan-Škabić Ines
title The importance of corporate taxation for FDI attractiveness of southeast European countries
title_short The importance of corporate taxation for FDI attractiveness of southeast European countries
title_full The importance of corporate taxation for FDI attractiveness of southeast European countries
title_fullStr The importance of corporate taxation for FDI attractiveness of southeast European countries
title_full_unstemmed The importance of corporate taxation for FDI attractiveness of southeast European countries
title_sort importance of corporate taxation for fdi attractiveness of southeast european countries
publisher Economists' Association of Vojvodina
series Panoeconomicus
issn 1452-595X
2217-2386
publishDate 2015-01-01
description The aim of this paper is to research the determinants of FDI inflows in the SEE region with a special emphasis on corporate tax rates. The panel data analysis (GMM methodology) was conducted on six countries in the period 2000-2011 in two versions: as gravity model based on bilateral FDI inflows and on the total FDI inflows (and inward stock). The results pointed the most important determinants for attracting FDI in SEE countries are market size (population), growth rates, GDP per capita, and wages. Institutional variables and corporate tax rates were not significant in the analysis of flows, but they become significant in the analysis of FDI inward stock.
topic FDI
SEE
Corporate tax rates
url http://www.doiserbia.nb.rs/img/doi/1452-595X/2015/1452-595X1501105K.pdf
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