dc.contributor.author | Bellak, Christian | de |
dc.contributor.author | Leibrecht, Markus | de |
dc.date.accessioned | 2011-04-01T03:50:00Z | de |
dc.date.accessioned | 2012-08-30T04:48:35Z | |
dc.date.available | 2012-08-30T04:48:35Z | |
dc.date.issued | 2009 | de |
dc.identifier.uri | http://www.ssoar.info/ssoar/handle/document/24075 | |
dc.description.abstract | Fifty 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 taxation is about -4.3. This 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. | en |
dc.language | en | de |
dc.title | Do low corporate income tax rates attract FDI? – Evidence from Central- and East European Countries | en |
dc.description.review | begutachtet (peer reviewed) | de |
dc.description.review | peer reviewed | en |
dc.source.journal | Applied Economics | de |
dc.source.volume | 41 | de |
dc.source.issue | 21 | de |
dc.identifier.urn | urn:nbn:de:0168-ssoar-240754 | de |
dc.date.modified | 2011-04-01T03:50:00Z | de |
dc.rights.licence | PEER Licence Agreement (applicable only to documents from PEER project) | de |
dc.rights.licence | PEER Licence Agreement (applicable only to documents from PEER project) | en |
ssoar.contributor.institution | http://www.peerproject.eu/ | de |
internal.status | -1 | de |
dc.type.stock | article | de |
dc.type.document | journal article | en |
dc.type.document | Zeitschriftenartikel | de |
dc.source.pageinfo | 2691-2703 | |
internal.identifier.journal | 21 | de |
internal.identifier.document | 32 | |
dc.identifier.doi | https://doi.org/10.1080/00036840701320217 | de |
dc.description.pubstatus | Postprint | en |
dc.description.pubstatus | Postprint | de |
internal.identifier.licence | 7 | |
internal.identifier.pubstatus | 2 | |
internal.identifier.review | 1 | |
internal.check.abstractlanguageharmonizer | CERTAIN | |
internal.check.languageharmonizer | CERTAIN_RETAINED | |