Open Access
GLOBAL TAX COMPETITION AND ITS REFLECTIONS ON FOREIGN DIRECT INVESTMENTS: TURKEY-EU ANALYSIS
Abstract
The reflections of tax competition in Turkey and six Eurepean Union countries covering the years of 2000-2013 is analysed in this paper. In this context, whether the relationship between corporation income tax and foreign direct investment is analysed with panel data methods. As a result of analysis, the negative relationship between the corporation income tax and foreign direct investment is determined.
Keywords
Tax competition,Foreign direct investment,Corporation income tax,Panel data.
How to Cite
Yusuf Ekrem AKBAŞ. (2017). GLOBAL TAX COMPETITION AND ITS REFLECTIONS ON FOREIGN DIRECT INVESTMENTS: TURKEY-EU ANALYSIS. International Journal of Eurasia Social Sciences, 8(27), 630–641. Retrieved from https://rrpubs.com/index.php/ijoess/article/view/911