About: Effective tax rates, its components and foreign direct investment

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The empirical literature generally accepts the influence of corporate taxes on the investment decision of the multinationalities. The literature usually considers more aspect of that tax then only statutory corporate tax rate. Using annual time series data for the period 1998-2009 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 chosen types of effective tax rates explains the investment decisions of the multinationalities the best. The paper will use the conceptual framework according Devereux et al. (2009). The results of a work show that the commonly used indicators of effective tax burden are for FDI explanation in the investigated model not the best option. Perhaps the best indicator for evaluating dependencies between explanatory variables and FDI are the average and marginal effective tax rate from intangible assets. The empirical literature generally accepts the influence of corporate taxes on the investment decision of the multinationalities. The literature usually considers more aspect of that tax then only statutory corporate tax rate. Using annual time series data for the period 1998-2009 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 chosen types of effective tax rates explains the investment decisions of the multinationalities the best. The paper will use the conceptual framework according Devereux et al. (2009). The results of a work show that the commonly used indicators of effective tax burden are for FDI explanation in the investigated model not the best option. Perhaps the best indicator for evaluating dependencies between explanatory variables and FDI are the average and marginal effective tax rate from intangible assets. (en)
Title	Effective tax rates, its components and foreign direct investment Effective tax rates, its components and foreign direct investment (en)
skos:prefLabel	Effective tax rates, its components and foreign direct investment Effective tax rates, its components and foreign direct investment (en)
skos:notation	RIV/61989100:27510/13:86088260!RIV14-MSM-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Janíčková, Lenka Baranová, Veronika
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	71878
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/13:86088260
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	foreign direct investment, effective marginal tax rate, effective average tax rate (en)
http://linked.open.../riv/klicoveSlovo	foreign direct investment effective average tax rate effective marginal tax rate
http://linked.open...ontrolniKodProRIV	[EA551E3868F2]
http://linked.open...v/mistoKonaniAkce	Vendryně
http://linked.open...i/riv/mistoVydani	Karviná
http://linked.open...i/riv/nazevZdroje	Proceedings of the 10th International Scientific Conference Economic Policy in the European Union Member Countries : selected papers : September 19-21, 2012, Vendryně, Czech Republic
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Janíčková, Lenka Baranová, Veronika
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open...ain/vavai/riv/wos	000317528400011
http://linked.open.../riv/zahajeniAkce	2012-09-19 (xsd:date)
number of pages	16 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Slezská univerzita v Opavě. Obchodně podnikatelská fakulta v Karviné
https://schema.org/isbn	978-80-7248-788-2
http://localhost/t...ganizacniJednotka	27510

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