The Impact of Corporate Income Tax on Fdi Inflow in Emerging Eu Economies
Marina Beljić,
Olgica Glavaški,
Jovica Pejčić
Abstract:After global financial crisis, intensive tax policies adjustments were applied in emerging European Union (EU) economies, for the sake of tax competitiveness. In order to ensure that aim, emerging EU economies most often choose the policy of tax reduction and particularly lowering corporate income tax rate. This paper deals with the impact of corporate income taxes on foreign direct investment (FDI) inflow in selected emerging EU economies (Czech Republic, Hungary, Lithuania, Latvia, Poland, Slovakia, Slovenia… Show more
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