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법인세율이 해외직접투자 유입에 미치는 영향에 관한 연구

Author
정태영, 권경민
Journal Title
국제경영리뷰
Publication Year
2018
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Summary

This study empirically investigates the effects of host country corporate income tax rates on inward foreign direct investment (FDI). The results show that both statutory and total corporate income tax rates have significant negative effects on inward FDI, with the total corporate income tax rate having a more substantial impact. This suggests that lowering tax rates can attract foreign investment, but reducing only the statutory rate may have limited success.

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External financial dependence and FDI responsiveness to corporate tax rates

Azemar, Celine; Desbordes, Rodolphe · 2013

Applied Economics Letters

현지국의 법인세율이 우리나라 기업의 해외직접투자에 미치는 영향에 관한 연구 Host Country Corporate Tax Rates and Korean Firms' Foreign Direct Investment

정태영 · 2014

국제경영리뷰

External Financial Dependence and FDI Responsiveness to Corporate Tax Rates

Azemar, Celine · 2013

Applied Economics Letters

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