Tax Competition for FDI in Central-European Countries
AbstractMost governments of the Central and East European countries adopted in 1990s tax measures for a support of foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties. They are mostly accompanied by grants for building an infrastructure and creation of new jobs. As our data indicate and the statistical test has proved, the incentives are effective in attracting new FDI to the countries. However there are some indicators that a tax competition between the CEE countries exists.
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Bibliographic InfoPaper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 647.
Date of creation: 2002
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