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Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis

In: Multinationals, Clusters and Innovation

Author

Listed:
  • Christian Bellak
  • Markus Leibrecht

Abstract

Governments in Central and East European Countries (CEEC-5; see Table 16.1) intervene to influence the location choice of multinational enterprises (MNEs) by various measures. They provide incentive packages, fiscal and non-fiscal, and they try to shape various location factors in order to lower production costs for foreign firms. One location factor that figures prominently in actual policy-making as well as in the public debate is the corporate income tax rate. What is at issue therefore is, whether tax-rate cuts are an appropriate policy tool for attracting foreign direct investment (FDI)2 and whether FDI responds significantly to changes of the corporate income tax burden in the CEEC-5.

Suggested Citation

  • Christian Bellak & Markus Leibrecht, 2006. "Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis," Palgrave Macmillan Books, in: Ana Teresa Tavares & Aurora Teixeira (ed.), Multinationals, Clusters and Innovation, chapter 16, pages 272-288, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62494-8_16
    DOI: 10.1057/9780230624948_16
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    Citations

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    Cited by:

    1. Iwasaki, Ichiro & 岩﨑, 一郎 & Tokunaga, Masahiro, 2019. "The Determinants and Macroeconomic Impacts of Foreign Direct Investment in Transition Economies," CEI Working Paper Series 2019-8, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
    2. Dorota Wawrzyniak, 2013. "Opodatkowanie przedsiębiorstw jako determinanta bezpośrednich inwestycji zagranicznych w krajach Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 37-55.
    3. Masahiro Tokunaga & Ichiro Iwasaki, 2017. "The Determinants of Foreign Direct Investment in Transition Economies: A Meta-analysis," The World Economy, Wiley Blackwell, vol. 40(12), pages 2771-2831, December.
    4. Seth Nana Kwame Appiah-Kubi & Karel Malec & Joseph Phiri & Mansoor Maitah & Zdeňka Gebeltová & Luboš Smutka & Vojtech Blazek & Kamil Maitah & Jitka Sirohi, 2021. "Impact of Tax Incentives on Foreign Direct Investment: Evidence from Africa," Sustainability, MDPI, vol. 13(15), pages 1-12, August.
    5. Dorota Wawrzyniak, 2010. "Determinanty lokalizacji bezpośrednich inwestycji zagranicznych," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 4, pages 89-111.
    6. Tokunaga, Masahiro & Iwasaki, Ichiro, 2014. "Transition and FDI: A Meta-Analysis of the FDI Determinants in Transition Economies," RRC Working Paper Series 47, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
    7. Dorożyński Tomasz & Kuna-Marszałek Anetta, 2016. "Investments Attractiveness. The Case Of The Visegrad Group Countries," Comparative Economic Research, Sciendo, vol. 19(1), pages 119-140, March.

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