Vliv efektivních daňových sazeb a jejich komponent na přímé zahraniční investice – případ členských zemí EU

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dc.contributor.authorJaníčková, Lenka
dc.contributor.authorBaranová, Veronika
dc.date.accessioned2013-07-29T08:24:45Z
dc.date.available2013-07-29T08:24:45Z
dc.date.issued2013
dc.description.abstract-enThe empirical literature generally accepts the influence of corporate taxes on the investment decision of the multinationalities. The most papers usually consider more aspect of that tax then only statutory corporate tax rate. Using annual time series data for the period 1998-2011 this paper examines the influence of EMTR and EATR including their components on the foreign direct investments in the EU Member states. The main aim of the paper is to evaluate which of the selected types of effective tax rates explains the investment decisions of the multinationalities the best. The results show that the commonly used indicators of effective tax burden are not the best option for foreign direct investment (FDI) explanation in the investigated model. Perhaps the best indicator for evaluating dependencies between explanatory variables and FDI are the average and marginal effective tax rate from industrial buildings.
dc.description.firstpage209cs
dc.description.issue2cs
dc.description.lastpage228cs
dc.description.sourceWeb of Sciencecs
dc.description.volume61cs
dc.format.extent359999 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationPolitická ekonomie. 2013, roč. 61, č. 2, s. 209-228.cs
dc.identifier.doi10.18267/j.polek.895
dc.identifier.issn0032-3233
dc.identifier.issn2336-8225
dc.identifier.locationNení ve fondu ÚKcs
dc.identifier.urihttp://hdl.handle.net/10084/100616
dc.identifier.wos000319716500004
dc.language.isocscs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttps://doi.org/10.18267/j.polek.895
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License
dc.rights.accessopenAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjecteffective average tax ratecs
dc.subjecteffective marginal tax ratecs
dc.subjectforeign direct investmentcs
dc.subjectpanel regressioncs
dc.titleVliv efektivních daňových sazeb a jejich komponent na přímé zahraniční investice – případ členských zemí EUcs
dc.title.alternativeImpact of effective tax rates and its components on foreign direct investment – the case of the EU member countriescs
dc.typearticlecs
dc.type.statusPeer-reviewedcs

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