The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries

Arslan, Mehmet; ABDIOGLU, NIDA; Biniş, Mine

The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries

Nida ABDİOĞLU, (Bandırma Onyedi Eylül Üniversitesi, İktisadi ve idari Bilimler Fakültesi, İşletme Bölümü, Balıkesi, Türkiye)

Mine BİNİŞ, (Balıkesir Üniversitesi, Bandırma İktisadi İdari Bilimler Fakültesi, Maliye Bölümü, Balıkesir, Türkiye)

Mehmet ARSLAN (Bandırma Onyedi Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Balıkesir, Türkiye)

Ege Akademik Bakış

4 1

Yıl: 2016 Cilt: 16 Sayı: 4 Sayfa Aralığı: 599 - 610 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries

Öz:

Bu çalışma OECD üyesi ülkelerdeki kurumlar vergisi oranının doğrudan yabancı sermaye yatırımları (DYS) üzerindeki etkisini incelemektedir. Çalışmada kurumlar vergisi oranının düşürülmesinin doğrudan yabancı yatırımlar üzerindeki etkisini ortaya koymayı amaçladık. Doğrudan yabancı sermaye yatırımlarının vergi oranlarının düşürülmesinden sonra anlamlı bir biçimde artış gösterdiğini bulduk. Vergi oranları ile DYS arasındaki ilişkiyi incelemek için sabit etki panel regresyonu ve GMM tahmin modelini kullandık. Vergi oranları ile DYS arasında negatif bir ilişki bulduk. Sonuçlarımız vergi oranlarını düşüren ülkelerin, bu düşüşü izleyen süreçte daha yüksek seviyede DYS çektiğini göstermektedir.

Anahtar Kelime:

Konular: İşletme İktisat

Kurumlar Vergisi Oranının Yabancı Sermaye Yatırımları Üzerindeki Etkisi: OECD Ülkelerine Yönelik Bir Panel Çalışması

Öz:

This paper examines the impact of corporate income tax rate on foreign direct investment level (FDI) in the OECD countries. We attempt to find the impact of reduced corporate tax rate on foreign direct investment. We find that FDI level increases significantly following tax rate reductions at univariate level. We use fixed effect panel estimation and GMM method of estimation to test the relation between tax rate and FDI level. We report a negative relation between tax rate and FDI level. Our findings show that the countries which reduce their tax rates, attract higher level of FDI following this reduction.

Anahtar Kelime:

Konular: İşletme İktisat

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık

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APA	ABDIOGLU N, Biniş M, Arslan M (2016). The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. , 599 - 610.
Chicago	ABDIOGLU NIDA,Biniş Mine,Arslan Mehmet The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. (2016): 599 - 610.
MLA	ABDIOGLU NIDA,Biniş Mine,Arslan Mehmet The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. , 2016, ss.599 - 610.
AMA	ABDIOGLU N,Biniş M,Arslan M The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. . 2016; 599 - 610.
Vancouver	ABDIOGLU N,Biniş M,Arslan M The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. . 2016; 599 - 610.
IEEE	ABDIOGLU N,Biniş M,Arslan M "The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries." , ss.599 - 610, 2016.
ISNAD	ABDIOGLU, NIDA vd. "The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries". (2016), 599-610.

APA	ABDIOGLU N, Biniş M, Arslan M (2016). The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. Ege Akademik Bakış, 16(4), 599 - 610.
Chicago	ABDIOGLU NIDA,Biniş Mine,Arslan Mehmet The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. Ege Akademik Bakış 16, no.4 (2016): 599 - 610.
MLA	ABDIOGLU NIDA,Biniş Mine,Arslan Mehmet The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. Ege Akademik Bakış, vol.16, no.4, 2016, ss.599 - 610.
AMA	ABDIOGLU N,Biniş M,Arslan M The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. Ege Akademik Bakış. 2016; 16(4): 599 - 610.
Vancouver	ABDIOGLU N,Biniş M,Arslan M The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries. Ege Akademik Bakış. 2016; 16(4): 599 - 610.
IEEE	ABDIOGLU N,Biniş M,Arslan M "The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries." Ege Akademik Bakış, 16, ss.599 - 610, 2016.
ISNAD	ABDIOGLU, NIDA vd. "The Effect of Corporate Tax Rate on Foreign Direct Investment: A Panel Study for OECD Countries". Ege Akademik Bakış 16/4 (2016), 599-610.