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

Gheorghe Matei and Daniela Pirvu

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 12, 59-67

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.

Keywords: corporate income taxation; FDI inflows; tax rate investment (search for similar items in EconPapers)
JEL-codes: H21 H25 H30 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:59-67

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