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Corporate income taxation uncertainty and foreign direct investment

Zagler, Martin and Zanzottera, Cristiana (2012) Corporate income taxation uncertainty and foreign direct investment. WU International Taxation Research Paper Series, 2012-07. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Abstract

This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negative impact on foreign direct investment. Interacting the statutory corporate income tax rate with measures of legal uncertainty, we observe a negative effect.

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Martin Zagler (Vienna University of Economics and Business), Erich Kirchler (University of Vienna) and Rupert Sausgruber (University of Innsbruck)
Keywords: Int. Steuerrecht / Körperschaftsteuer / Direktinvestition / Rechtssicherheit / internationaler Vergleich
Classification Codes: RVK PP 8080
Depositing User: ePub Administrator
Date Deposited: 30 Jan 2013 12:55
Last Modified: 12 Jul 2017 13:07
URI: http://epub.wu.ac.at/id/eprint/3767

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