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RCISS-0722-01 - The association among tax, non-tax factors, and Foreign Direct Investment in Singapore

Author

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  • Sciences, Research Coach in Social
  • Quach, Hoang Phoi

Abstract

It is an undeniable fact that Foreign Direct Investment (FDI) plays a key role in the development of a certain country, especially developing countries. Therefore, a number of academic studies have investigated the FDI allocation decisions of multinational corporations. Many found that tax rates have a negative influence on FDI decisions of multinational enterprises (MNEs) leading to their favourable reactions. This present study focuses on corporate income tax and how it affects investment decisions. Moreover, non-tax factors (market size, labour productivity and labour costs) which are also taken into consideration as other influence factors on FDI decisions. In order to have more knowledge about the FDI allocation decisions in developing countries, the present study is carried out in the Singapore context from 2006 and 2011. The key findings of this paper are that the corporate income tax has a negative influence on inward FDI; thus, foreign investors base their investment decisions by tax rates. This paper is extracted from the author’s master thesis which was submitted to Bournemouth University in 2014.

Suggested Citation

  • Sciences, Research Coach in Social & Quach, Hoang Phoi, 2022. "RCISS-0722-01 - The association among tax, non-tax factors, and Foreign Direct Investment in Singapore," OSF Preprints arjpc, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:arjpc
    DOI: 10.31219/osf.io/arjpc
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