THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT

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.

THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT

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.

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Bibtex @araştırma makalesi { muiibd434909, journal = {Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi}, issn = {2587-2672}, address = {}, publisher = {Marmara Üniversitesi}, year = {2018}, volume = {40}, number = {1}, pages = {1 - 13}, doi = {10.14780/muiibd.434909}, title = {THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT}, key = {cite}, author = {Hızarcı Beşer, Berna and Beşer, Mustafa Kemal} }
APA Hızarcı Beşer, B. & Beşer, M. K. (2018). THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT . Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi , 40 (1) , 1-13 . DOI: 10.14780/muiibd.434909
MLA Hızarcı Beşer, B. , Beşer, M. K. "THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT" . Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 40 (2018 ): 1-13 <
Chicago Hızarcı Beşer, B. , Beşer, M. K. "THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT". Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 40 (2018 ): 1-13
RIS TY - JOUR T1 - THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT AU - BernaHızarcı Beşer, Mustafa KemalBeşer Y1 - 2018 PY - 2018 N1 - doi: 10.14780/muiibd.434909 DO - 10.14780/muiibd.434909 T2 - Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi JF - Journal JO - JOR SP - 1 EP - 13 VL - 40 IS - 1 SN - 2587-2672- M3 - doi: 10.14780/muiibd.434909 UR - Y2 - 2022 ER -
EndNote %0 Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT %A Berna Hızarcı Beşer , Mustafa Kemal Beşer %T THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT %D 2018 %J Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi %P 2587-2672- %V 40 %N 1 %R doi: 10.14780/muiibd.434909 %U 10.14780/muiibd.434909
ISNAD Hızarcı Beşer, Berna , Beşer, Mustafa Kemal . "THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT". Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 40 / 1 (Haziran 2018): 1-13 .
AMA Hızarcı Beşer B. , Beşer M. K. THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2018; 40(1): 1-13.
Vancouver Hızarcı Beşer B. , Beşer M. K. THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2018; 40(1): 1-13.
IEEE B. Hızarcı Beşer ve M. K. Beşer , "THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT", , c. 40, sayı. 1, ss. 1-13, Haz. 2018, doi:10.14780/muiibd.434909