期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2016
卷号：4
期号：11
页码：111-123
出版社：European Society of Business and Social Sciences
摘要：This paper investigates the impact of corporate tax rate onforeign direct investment inflows from Germany into five Centraland Eastern European countries from 2000 to 2012. We usedforward-looking or statutory tax rate to measure the tax burden andfound that corporate tax rate has a significant negative impact of FDIinflows in Central and Eastern European countries. This finding is incontrast with findings from most previous research where backwardlookingtax rates extracted from corporate balance sheets were used as ameasure of tax burden and showed that corporate tax rate has no impacton FDI inflows.
关键词：Foreign Direct Investments; Corporate Tax Rate; Central and;Eastern Europe
