Direct Taxation of Business in South East European Countries

Christian Bellak and Mario Liebensteiner

Chapter 11 in Handbook of Doing Business in South East Europe, 2012, pp 251-270 from Palgrave Macmillan

Abstract: Abstract This chapter sets out to assess changes in the direct taxation of business and tax policy in South East European Countries (SEECs), and its role in the location choice of foreign firms in particular. The role of direct business taxation for investment and location choice is twofold. First, direct taxation may be a limiting factor or a stimulating factor for investment and location choice. Second, direct taxation may interact with other location factors and thus either amplify or reduce their effects on investment and location choice. This explains why direct taxation is an important policy variable.

Keywords: Foreign Direct Investment; Location Choice; Direct Taxation; Foreign Direct Investment Stock; South East European Country (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-31414-6_11

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DOI: 10.1057/9780230314146_11

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