GLOBAL TAX COMPETITION AND ITS REFLECTIONS ON FOREIGN DIRECT INVESTMENTS: TURKEY-EU ANALYSIS


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Authors

  • Yusuf Ekrem AKBAŞ

Keywords:

Tax competition, Foreign direct investment, Corporation income tax, Panel data.

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.

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Published

2017-06-01

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

Issue

Vol. 8 No. 27 (2017)

Section

Articles