Does a corporate tax rate cut actually increase foreign direct investment? An economic analysis by Ilyas Meriç
By: Meriç, Ilyas
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO DE SOCIEDADES | REDUCCIONES TRIBUTARIAS | INVERSIONES EXTRANJERAS | DESARROLLO ECONOMICO | ANÁLISIS DE REGRESIÓN
In:
Tax Notes International v. 93, n. 2, January 14, 2019, p. 187-192Summary: In this article, the author uses a panel regression analysis, along with other economic and statistical tests, to investigate whether reducing the statutory corporate tax rate actually results in an increase in foreign direct investment. He also examines the connection between other variables, including a country's GDP growth rate and human development index score, and the level of foreign direct investment.
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Resumen.
In this article, the author uses a panel regression analysis, along with other economic and statistical tests, to investigate whether reducing the statutory corporate tax rate actually results in an increase in foreign direct investment. He also examines the connection between other variables, including a country's GDP growth rate and human development index score, and the level of foreign direct investment.
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