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The impact of corporate income taxation on the location of FDI in the European Union

Author

Listed:
  • Gheorghe MATEI
  • Daniela PIRVU

    (University of Craiova)

Abstract

Creating the Single Market and EU enlargement were issues with profound implications on the tax systems of Member States in general and corporate income tax systems in particular. In the context of the tax competition appearance in the European Union, the issue of corporate income tax impact on the location of foreign direct investment has become a frequent topic in literature. This paper aims to present the main approaches of the experts on this issue and to realize a number of reasons (based by statistical analysis) to support the idea of a positive correlation between tax rates and location of FDI in the European Union.

Suggested Citation

  • Gheorghe MATEI & Daniela PIRVU, 2010. "The impact of corporate income taxation on the location of FDI in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 59-67, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:59-67
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    File URL: http://feaa.ucv.ro/FPV/012-08.pdf
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    Cited by:

    1. Dimitris Giakoulas & Constantina Kottaridi, 2020. "Internationalization Strategies of the Greek MNEs during the Pre-Crisis Period: An Econometric Research Based on the OLI Model," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 70(1-2), pages 128-150, January-J.

    More about this item

    Keywords

    corporate income taxation; FDI inflows; tax rate investment;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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