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Importance of Corporate Taxation for FDI Attractiveness of Southeast European Countries

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  • Ines Kersan-Škabić

Abstract

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. Key words: FDI, SEE, Corporate tax rates.JEL: F21, F23, H25.

Suggested Citation

  • Ines Kersan-Škabić, 2015. "Importance of Corporate Taxation for FDI Attractiveness of Southeast European Countries," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 62(1), pages 105-122.
    • Handle: RePEc:voj:journl:v:62:y:2015:i:1:p:105-122:id:45
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    More about this item

    Keywords

    FDI; SEE; Corporate tax rates;
    All these keywords.

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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