Since 2014
Corporate Income Tax Rate and Foreign Direct Investment: A Cross-Country Empirical Study
Economics and Finance in Indonesia
View Archive Info| Field | Value | |
| Title |
Corporate Income Tax Rate and Foreign Direct Investment: A Cross-Country Empirical Study
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| Creator |
Sujarwati, Amalia Indah
Qibthiyyah, Riatu Mariatul |
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| Subject |
Corporate Income Tax Rate (CITR); Foreign Direct Investment (FDI); the user cost of capital
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| Description |
This study aims to explore the impact of Corporate Income Tax Rate (CITR) on Foreign Direct Investment (FDI), specified based on income levels of countries. Using an unbalanced fixed-effect method of 112 countries over the period of 2003–2017, our finding shows that CITR has no significant impact on FDI. Corporate Income Tax (CIT) is levied on all firms, and as CIT is generally more complex than other types of taxes, its influences on FDI are in question. Excluding tax havens from the sample, our findings show that CITR has a weak significance only in the lower-middle-income and low-income countries.
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| Publisher |
Institute for Economic and Social Research
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| Contributor |
-
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| Date |
2020-06-25
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://efi.ui.ac.id/index.php/efi/article/view/679
10.47291/efi.v66i1.679 |
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| Source |
Economics and Finance in Indonesia; Volume 66, Number 1, June 2020; 25-46
2442-9260 0126-155X |
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| Language |
eng
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| Relation |
http://efi.ui.ac.id/index.php/efi/article/view/679/pdf
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| Rights |
Copyright (c) 2020 Economics and Finance in Indonesia
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