New Evidence on the Tax Burden of MNC Activities in Central- and East-European New Member States

Bellak, Christian; Leibrecht, Markus; Römisch, Roman

doi:10.2139/ssrn.869222

Cited by 3 publications

(7 citation statements)

References 55 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Given the overall averaged mean eatr of about 31.65 percent (see table 8) the semi-elasticity implies that a decrease of the eatr to 30.65 percent would increase FDI inflows by EUR 6.7 mn. The semi-elasticity of -2.93 is substantially larger than the median semi-elasticity of -0.22 surveyed by Bellak et al (2004) and it is much more in line with the results derived by DeMooij and Ederveen table 16.7). The insignificance of infl is in line with other studies (e.g.…”

Section: Resultssupporting

confidence: 87%

“…Devereux and Griffith (1999). For further details concerning assumptions and the calculation, see the appendix and Bellak et al 2004. We expect a negative sign of the estimated coefficient.…”

Section: Independent Variablesmentioning

confidence: 92%

“…These studies suggest that taxes have only a relatively low impact on FDI to CEEC-5. In Bellak et al (2004) we survey six papers which include taxes as a determinant of FDI and find a median tax rate elasticity of -0.22. This implies that a 1 percentage point change in the tax rate will reduce FDI by 0.22 percent.…”

Section: The Impact Of Taxation On Fdimentioning

confidence: 99%

“…Source: Bellak et al (2004) The remainder of the paper is structured as follows. Section 16.2 gives some brief insights to the causes of FDI from a conceptual point of view.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis

Bellak¹,

Leibrecht²

2006

Multinationals, Clusters and Innovation

Self Cite

View full text Add to dashboard Cite

Effective tax rates as a determinant of foreign direct investment in Centraland East European countries. A panel analysis. The Central-and East European Countries have lowered their corporate tax rates substantially in order to induce shifts of production capacity to their countries. This paper analyses empirically how inward Foreign Direct Investment (FDI) flows channeled to these countries reacts to these tax policies. We estimate a panel of 35 bilateral country-relationships over a period of [1995][1996][1997][1998][1999][2000][2001][2002]. Results suggest a semielasticity of -2.93 which is in line with results derived in studies mainly on OECD countries. This indicates that f rom an individual country perspective, tax-lowering strategies have been successful in the past, yet they may not be a successful policy option for the future when privatization-related FDI will decrease.

show abstract

Section: Resultssupporting

confidence: 87%

Section: Independent Variablesmentioning

confidence: 92%

Section: The Impact Of Taxation On Fdimentioning

confidence: 99%

“…Source: Bellak et al (2004) The remainder of the paper is structured as follows. Section 16.2 gives some brief insights to the causes of FDI from a conceptual point of view.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis

Bellak¹,

Leibrecht²

2006

Multinationals, Clusters and Innovation

Self Cite

View full text Add to dashboard Cite

show abstract

“…Source: Bellak et al (2004) factor as well as the conceptual background. Section 16.4 discusses the variables and the methodology used in the estimation.…”

Section: Introductionmentioning

confidence: 99%

Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis

Bellak

Leibrecht

2005

SSRN Journal

Self Cite

View full text Add to dashboard Cite

show abstract

Multinational Corporations and Local Firms in Emerging Economies

2011

View full text Add to dashboard Cite

All rights reserved. Without limiting the rights under copyright reserved above, no part of this book may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form or by any means (electronic, mechanical, photocopying, recording or otherwise) without the written permission of both the copyright owner and the author of the book. EADI -the European Association of Development Research and Training Institutes -is the leading professional network for development and regional studies in Europe (www.eadi.org).  Table of contents Do multinational companies transfer technology to local small and medium-sized enterprises? The case of the Tegal metalworking industry cluster in Indonesia 75 Tulus Tambunan 3.1 Introduction 75 3.2 Multinational companies in Indonesia 76 3.3 The case of Tegal metalworking industry 79 3.4 Findings 82 3.5 Concluding remarks 93 African small and medium enterprises and the challenges in global value chains: The case of Nigerian garment enterprises 101 Osmund Osinachi Uzor 4.1 Introduction 101 4.2 The methodological limitations 102 4.3 Overviews of literature and theoretical background 103 4.4 Global value chains and the challenges in upgrading African small and medium enterprise garment producers 107 4.5 The capabilities of small and medium enterprises in garment producers in Aba 110 4.6 Conclusions and recommendations 117 Mutual productivity spillovers and regional clusters in Eastern Europe: Some empirical evidence 123 Chiara Franco and Kornelia Kozovska 5.1 Introduction 123 5.2 Foreign direct investment and spillovers: the direct effect 125 5.3 Foreign direct investment and spillovers: the reverse effect 128 5.4 Foreign direct investment and spillovers: the mediating factors 130 5.5 Empirical analysis 132 5.6 Results 137 5.7 Conclusion 138

show abstract

New Evidence on the Tax Burden of MNC Activities in Central- and East-European New Member States

Cited by 3 publications

References 55 publications

Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis

Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis

Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis

Multinational Corporations and Local Firms in Emerging Economies

Contact Info

Product

Resources

About