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p-Index From 2020 - 2025
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This Author published in this journals
All Journal Economics and Finance in Indonesia
Amalia Indah Sujarwati
Economics Graduate School, Universitas Indonesia and Ministry of Finance, Republic of Indonesia
Economics, Econometrics & Finance

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Corporate Income Tax Rate and Foreign Direct Investment: A Cross-Country Empirical Study Amalia Indah Sujarwati; Riatu Mariatul Qibthiyyah
Economics and Finance in Indonesia Volume 66, Number 1, June 2020
Publisher : Institute for Economic and Social Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.195 KB) | DOI: 10.47291/efi.v66i1.679

Abstract

This study aims to explore the impact of Corporate Income Tax Rate (CITR) on Foreign Direct Investment (FDI), specified based on income levels of countries. Using an unbalanced fixed-effect method of 112 countries over the period of 2003–2017, our finding shows that CITR has no significant impact on FDI. Corporate Income Tax (CIT) is levied on all firms, and as CIT is generally more complex than other types of taxes, its influences on FDI are in question. Excluding tax havens from the sample, our findings show that CITR has a weak significance only in the lower-middle-income and low-income countries.
Co-Authors Qibthiyyah, Riatu Mariatul