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

Ines KersanŠkabić | Zendy

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

Author(s) -

Ines KersanŠkabić

Publication year - 2015

Publication title -

panoeconomicus

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.289

H-Index - 14

eISSN - 2217-2386

pISSN - 1452-595X

DOI - 10.2298/pan1501105k

Subject(s) - foreign direct investment , attractiveness , per capita , economics , corporate tax , panel data , stock (firearms) , gravity model of trade , international economics , population , monetary economics , panel analysis , demographic economics , macroeconomics , econometrics , value added tax , tax avoidance , geography , psychology , demography , archaeology , sociology , psychoanalysis

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

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