scholarly journals THE ROLE OF TAX ADMINISTRATION AND TAX RATE ON FOREIGN DIRECT INVESTMENT

2020 ◽  
Vol 13 (1) ◽  
pp. 64-82
Author(s):  
Rusman Affandi Nasution

This thesis examines the impact of the tax system in determining FDI inflows in countries around the world from 2010 to 2017. We group the countries into two groups, based on income levels. Our findings suggest that the tax system, which reflects the easiness of tax payment, and the commitment to all tax regulations, plays a significant role in determining FDI inflows in low & middle-income countries. In high-income countries, it is the corporate tax cut that plays the role. The result implies that improved institutional performance in low & middle-income countries is an essential factor to induce FDI inflows.

Water ◽  
2021 ◽  
Vol 13 (6) ◽  
pp. 787 ◽  
Author(s):  
Daniel Antonio Narzetti ◽  
Rui Cunha Marques

Access to water and sanitation services (WSSs) in low- or middle-income countries is constrained by the poverty and vulnerability conditions of the population. In this context, it is urgent to establish public policies for WSSs that will increase the economic access to these services so that they will be more comprehensive and comprise the entire population, ensuring a balance between social and financial objectives. This paper contributes to a better understanding of the provision of WSSs in vulnerable areas and of the difficulty in achieving universal access using Brazil as a case study. The role of regulation in the provision of WSSs in vulnerable areas and the impact of the recent institutional reform that took place last year in that country is discussed. The different experiences analyzed provide interesting lessons that contribute to the improvement of the Brazilian status quo and that, at the same time, can be good practices that can be applied in other countries. One of the main conclusions of this research is related to the contributions that regulation should provide in the universalization of WSSs, mainly when the provision of these services is ruled by a contract. Furthermore, we observed that public authorities have resigned their role in this scope and that they must be more effective and, particularly, more proactive so that universalization can be achieved.


Author(s):  
Marcus Munafo ◽  
Meryem Grabski

Tobacco use is a global concern, due to the associated health risks and the impact of the health consequences of tobacco use on the global economy. It is responsible for over 5 million deaths per year, and even though smoking rates have declined in many high-income countries, they are expected to continue to increase in many low- and middle-income countries. The focus of this chapter is on the epidemiology of tobacco addiction and its biological underpinnings, including the role of genetic influences. The importance of non-nicotine factors in tobacco use is discussed, as well as the use of tobacco in people with mental illness. Finally, currently available treatments for smoking cessation, as well as current policy measures to prevent and decrease tobacco use, are also discussed.


2015 ◽  
Vol 11 (2) ◽  
pp. 143-151 ◽  
Author(s):  
Nahid Kalbasi Anaraki

Though there is a huge amount of literature on the determinants of FDI, only a few studies have examined the impact of corporate tax rate on FDI inflow to core European countries. Indeed, European countries have experienced a huge difference in their ability to attract FDI and we suspect this is due to different tax regimes. Though traditional view has focused on the role of macroeconomic fundamentals on capital flow, more recent studies have emphasized on the impact of corporate tax rate. The question of the sensitivity of FDI to corporate tax rate is so far an uncertain empirical issue as some find evidence in the importance of tax rate others argue that countries with higher tax rate have attracted more FDI. This paper investigates whether corporate tax rate dominates the role of other macroeconomic fundamentals in shaping FDI to selected core European countries. Using panel data and fixed effect model for the period of 1990-2015 this study concludes that corporate tax rate plays a more important role than economic fundamentals in affecting FDI flow to  core European countries; and that is why France’s economy has stayed back of other core European countries in attracting FDI inflow.


2021 ◽  
Vol 16 (1) ◽  
pp. 297-322
Author(s):  
Marhamah Mohd Rafidi ◽  
◽  
Jamaliah Said ◽  
Naila Erum ◽  
Farha Abdol Ghapar ◽  
...  

This study presents the effect of political and social globalisation on Foreign Direct Investment (FDI) inflow in developing countries. The eminence of decomposed globalisation element in the FDI area is argued here. New insights into empirical evidence are offered by dropping economic globalisation as one of the decomposed components. A panel data of 42 developing countries from 1984 until 2016 was used by applying the CSARDL approach. The study is also on the impact of political and social globalisation in developing countries by splitting them into two income stratification: Upper Middle-income Countries and Lower Middle-Income Countries by incorporating financial development as a moderating variable. It documents that political globalisation postulates a U-shaped relationship after addressing the Cross-Sectional Dependence (CD) problem, while social globalisation reverses the U-shaped relationship. It was found that political globalisation and social globalisation are conditional to the level of income rather than the overall developing countries’ stream. Besides, the prominent role of financial development in promoting FDI inflow, especially to income level, was observed. We suggest that developing countries should increase the capacity to absorb political and social globalisation in promoting FDI. Keywords: FDI inflow, globalisation, political globalisation, social globalisation, financial development, CS-ARDL


2018 ◽  
Vol 45 (2) ◽  
pp. 283-295 ◽  
Author(s):  
Arshad Hayat

PurposeThe purpose of this paper is to investigate the foreign direct investments (FDI)-growth nexus and the impact of natural resource abundance in the host country on the FDI-growth nexus.Design/methodology/approachFor a large data set of 104 countries for the period 1996-2015, Arellano and Bond’s GMM estimation method is applied to investigate the impact of FDI inflow on economic growth and the role of the natural resource sector on the FDI-growth relationship.FindingsThe paper found a positive and significant effect of FDI inflows on economic growth of the host country. However, the impact of FDI inflows on economic growth changes with the changes in the size of the natural resource sector. The estimated positive impact of FDI inflows on economic growth declines with the expansion in the size of natural resources. Beyond a certain limit, a further expansion in the size of natural resource sector will lead to a negative effect of FDI on economic growth.Research limitations/implicationsThe paper found a positive and significant impact of FDI inflows on economic growth of the host country. However, the impact of FDI inflows on economic growth changes with the changes in the size of the natural resource sector. The estimated positive impact of FDI inflows on economic growth declines with the expansion in the size of the natural resources. Beyond a certain limit, a further expansion in the size of the natural resource sector will lead to a negative effect of FDI on economic growth. The same analysis is repeated for groups of countries divided into different income groups. FDI inflows are found to have significant growth enhancing role in all three groups of countries. However, FDI inflows-induced growth was found to be more pronounced in the middle- and low-income countries compared to high-income countries. Further, FDI-induced economic growth is slowed down in low-income and middle-income countries by the increase in size of the natural resource sector. While in high-income countries, the size of the natural resource sector has no significant role on the FDI-growth nexus.Practical implicationsWhile countries use their natural resource sector as an instrument to attract FDI into the countries, low- and middle-income countries face the dilemma of experiencing the resource curse in the form of watered down FDI-induced growth. Therefore, low- and middle-income countries need to try at the same time to attract FDI into the non-resources sector to keep the relative size of the natural resource sector low as to avoid hampering the FDI-induced economic growth. High-income countries, on the other hand, do not experience the FDI-induced growth hampering impact of the natural resource sector. Therefore, high-income countries should attract FDI into the countries regardless of the sector attracting the foreign investments.Originality/valueThe paper is part of the author’s PhD research and is an original contribution.


2020 ◽  
Vol 11 (SPL1) ◽  
pp. 1367-1373
Author(s):  
Nikhil Sanjay Mujbaile ◽  
Smita Damke

The Covid illness (COVID-19) pandemic has spread rapidly all through the world and has had a drawn-out impact. The Pandemic has done incredible damage to society and made genuine mental injury to numerous individuals. Mental emergencies frequently cause youngsters to deliver sentiments of relinquishment, despondency, insufficiency, and fatigue and even raise the danger of self-destruction. Youngsters with psychological instabilities are particularly powerless during the isolate and colonial removing period. Convenient and proper assurances are expected to forestall the event of mental and social issues. The rising advanced applications and wellbeing administrations, for example, telehealth, web-based media, versatile wellbeing, and far off intuitive online instruction can connect the social separation and backing mental and conduct wellbeing for youngsters. Because of the mental advancement qualities of youngsters, this investigation additionally outlines intercessions on the mental effect of the COVID-19 Pandemic. Further difficulties in Low Middle-Income Countries incorporate the failure to actualize successful general wellbeing estimates, for example, social separating, hand cleanliness, definitive distinguishing proof of contaminated individuals with self-disconnection and widespread utilization of covers The aberrant impacts of the Pandemic on youngster wellbeing are of extensive concern, including expanding neediness levels, upset tutoring, absence of admittance to the class taking care of plans, decreased admittance to wellbeing offices and breaks in inoculation and other kid wellbeing programs. Kept tutoring is critical for kids in Low Middle-Income Countries. Arrangement of safe situations is mainly testing in packed asset obliged schools. 


Author(s):  
Harry Minas

This chapter provides an overview of what is known about prevalence, social determinants, treatment, and course and impact of depression in developing, or low- and middle-income, countries. The importance of culture in depression and in the construction and application of diagnostic classifications and in health and social services is highlighted, with a particular focus on the applicability of ‘Western’ diagnostic constructs and service systems in developing country settings. The role of international organizations, such as WHO, and international development programs, such as the SDGs, in improving our understanding of depression and in developing effective and culturally appropriate responses is briefly examined. There is both a need and increasing opportunities in developing countries for greater commitment to mental health of populations, increased investment in mental health and social services, and culturally informed research that will contribute to improved global understanding of mental disorders in general and depression in particular.


2021 ◽  
pp. 004947552098277
Author(s):  
Madhu Kharel ◽  
Alpha Pokharel ◽  
Krishna P Sapkota ◽  
Prasant V Shahi ◽  
Pratisha Shakya ◽  
...  

Evidence-based decision-making is less common in low- and middle-income countries where the research capacity remains low. Nepal, a lower-middle-income country in Asia, is not an exception. We conducted a rapid review to identify the trend of health research in Nepal and found more than seven-fold increase in the number of published health-related articles between 2000 and 2018. The proportion of articles with Nepalese researchers as the first authors has also risen over the years, though they are still only in two-thirds of the articles in 2018.


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