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	Provedor de dados AgEcon (1) Autor Bellak, Christian (1) Leibrecht, Markus (1) Romisch, Roman (1) Palavra-chave Corporate income taxation (1) Effective tax rate (1) F2 (1) Financial Economics (1) Foreign Direct Investment (1) H00 (1) H25 (1) Multinational Enterprises (1) Mais... Tipo do documento Working or Discussion Paper (1) Ano 2005 (1) País United States (1) Idioma Inglês (1)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 1 Primeira ... 1 ... Última A Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs AgEcon Bellak, Christian; Leibrecht, Markus; Romisch, Roman. In this note we show that tax-rate elasticities of Foreign Direct Investment (FDI) to Central and East European Countries (CEECs) derived from statutory corporate income tax rates (STRs) are likely to be flawed. From a conceptual point of view STRs are problematic as they neither capture tax base effects, nor effects of the home country, the international or the supranational tax laws on the corporate tax burden. Concerning FDI, from an empirical point of view STRs are questionable as their behavior over time and between country-pairs may be very different from that of the conceptually superior bilateral corporate effective average tax rates (BCEATRs). We compare the variability of STRs and BCEATRs of seven major home countries of FDI in eight major CEEC... Tipo: Working or Discussion Paper Palavras-chave: Corporate income taxation; Effective tax rate; Foreign Direct Investment; Multinational Enterprises; Financial Economics; F2; H00; H25. Ano: 2005 URL: http://purl.umn.edu/26365 Registros recuperados: 1 Primeira ... 1 ... Última

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