Corporate Tax Rates as a Determinant for FDI in the EU
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868581" target="_blank" >RIV/70883521:28120/12:43868581 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Corporate Tax Rates as a Determinant for FDI in the EU
Original language description
In the beginning of the establishment of the EU, the aim was of it the harmonization of taxes. Corporate tax rates are used in each country of the EU and influence especially foreign direct investments. This paper is focused on the development of statutory corporate tax rates in the last 16 years (1995-2011) with emphasis on the original EU-15 members and new EU-12 countries. The objective is to verify the hypothesis that there is competition rather than harmonization in statutory corporate tax rates inthe EU. To do so, statistical methods are used, especially standard deviation, coefficient of variance and linear regressive analysis.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 19th IBIMA Conference on Inovation Vision 2020: stainable Growth, Entrepreneurship, and Economic Development
ISBN
978-0-9821489-8-3
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
1987-1999
Publisher name
IBIMA Publishing
Place of publication
Barcelona
Event location
Barcelona
Event date
Feb 12, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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