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Corporate tax rates as a determinant for FDI in the EU

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dc.title Corporate tax rates as a determinant for FDI in the EU en
dc.contributor.author Cedidlová, Miroslava
dc.relation.ispartof Innovation Vision 2020: Sustainable Growth, Entrepreneurship, and Economic Development, Vols 1-4
dc.identifier.isbn 978-0-9821489-8-3
dc.date.issued 2012
dc.citation.spage 1987
dc.citation.epage 1999
dc.event.title 19th International-Business-Information-Management-Association Conference
dc.event.location Barcelona
utb.event.state-en Spain
utb.event.state-cs Španělsko
dc.event.sdate 2011-11-12
dc.event.edate 2011-11-13
dc.type conferenceObject
dc.language.iso en
dc.publisher International Business Information Management Association (IBIMA) en
dc.subject tax en
dc.subject corporate tax rate en
dc.subject foreign direct investment en
dc.subject tax competition en
dc.description.abstract In the beginning of the establishment of the EU, the aim was of it the harmonization of taxes. Corporate tax rates are used in each country of the EU and influence especially foreign direct investments. This paper is focused on the development of statutory corporate tax rates in the last 16 years (1995-2011) with emphasis on the original EU-15 members and new EU-12 countries. The objective is to verify the hypothesis that there is competition rather than harmonization in statutory corporate tax rates in the EU. To do so, statistical methods are used, especially standard deviation, coefficient of variance and linear regressive analysis. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003310
utb.identifier.rivid RIV/70883521:28120/12:43868581!RIV13-MSM-28120___
utb.identifier.obdid 43868682
utb.identifier.scopus 2-s2.0-84896382355
utb.identifier.wok 000317549701080
utb.source d-wok
dc.date.accessioned 2013-07-27T14:54:56Z
dc.date.available 2013-07-27T14:54:56Z
utb.contributor.internalauthor Cedidlová, Miroslava
utb.fulltext.affiliation Miroslava Cedidlova Tomas Bata University in Zlin, Zlin, Czech Republic, cedidlova@rektorat.utb.cz
utb.fulltext.dates -
utb.fulltext.sponsorship This paper is one of the research outputs of the project “Efficiency of Investment Incentives in the Czech Republic” registered at IGA/FaME/2012/014.
utb.fulltext.faculty -
utb.fulltext.ou -
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