The impact of tax rates and tax incentives on foreign direct investment locational choice in China

1998 ◽  
Author(s):  
Pui-lan, Stella Lung
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Tax Incentives ◽  
Tax Rates ◽  
Locational Choice ◽  
The Impact

scholarly journals The Impact of Tax Incentives on Foreign Direct Investment in Indonesia

2021 ◽  
Vol 4 (1) ◽  
pp. 66
Author(s):  
Rotua Andriyati Siregar ◽  
Arianto Patunru
Keyword(s):  
Foreign Direct Investment ◽  
Income Tax ◽  
Direct Investment ◽  
Tax Incentives ◽  
Least Square ◽  
Corporate Income Tax ◽  
Dummy Variable ◽  
Investment Cost ◽  
The Impact ◽  
Variable Analysis

Using the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase.

Impact of Tax Factors on Chinese FDIs

2019 ◽  
pp. 56-66
Author(s):  
Na Li
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Tax Avoidance ◽  
Tax Incentives ◽  
Chinese Government ◽  
Foreign Direct Investments ◽  
Business Decisions ◽  
Chinese Investment ◽  
Avoidance Measures ◽  
The Impact

The chapter explains that investment treaties are not the only drivers of Chinese foreign direct investments (FDIs). Tax factors also play an important role in impacting foreign direct investment into China (FDIs into China) and Chinese investment to other countries (Chinese outbound investment). This chapter examines the following questions: what are the impacts of tax factors on FDIs? Is the Chinese experience on using tax instruments consistent with these empirical findings? Whether China’s implementation of anti-tax avoidance measures might drive FDIs away from China? What are the tax competition concerns for China? The last section contains a conclusion. This chapter demonstrates that, despite the fact that debates are still ongoing about the impact of tax factors on FDI, Chinese experience shows that tax factors are used extensively by the Chinese government in both attracting FDIs into China as well as relieving tax disadvantages of Chinese outbound investment. Although China’s experience still cannot solve the mystery of whether tax incentives are effective on impacting FDIs, its implementing anti-tax avoidance measures in recent years have disclosed that tax transparency and certainty are important tax factors impacting business decisions. Therefore, China should take further into account the impact of tax factors on business before FDIs are scared away when implementing aggressive anti-tax avoidance measures.

scholarly journals Foreign Direct Investment in Retail Industry in India

2019 ◽  
Vol 8 (3S) ◽  
pp. 388-391
Keyword(s):  
Foreign Direct Investment ◽  
Government Policy ◽  
Direct Investment ◽  
Tax Incentives ◽  
Retail Industry ◽  
Retail Sector ◽  
Retail Market ◽  
Foreign Companies ◽  
The Government ◽  
The Impact

The Government of India was initially very apprehensive of the introduction of the Foreign Direct Investment in the Retail Sector in India. The unorganized retail sector as has been mentioned earlier occupies 98% of the retail sector and the rest 2% is contributed by the organized sector. The unorganized retail sector contributes about 14% to the GDP and absorbs about 7% of our labor force. Retail is the sale of goods to end users, not for resale, but for use and consumption by the purchaser. The retail transaction is at the end of the supply chain. Manufacturers sell large quantities of products to retailers, and retailers sell small quantities of those products to consumers. This study has been undertaken foreign direct investment has affected the Indian retail industry. The inflow of foreign direct investment has boosted growth in the retail industry and increased the gross domestic product of India. Government policy and other determinants have been discussed to study and analyze the impact. The Indian retail market is a developing market and has potential for investments. There had been a restriction in the inflow of foreign direct investment till 2006. But since 2006, there has been a positive change in the government policy thereby allowing foreign companies to invest in India and become an owner. The paper elucidates the growth between different sectors of Indian retail industry, the tax incentives and determinants for inflow of foreign direct investment. This study focuses on foreign direct investment inflows in selected retail sectors

scholarly journals THE IMPACT OF FLAT TAX RATES ON FOREIGN DIRECT INVESTMENT

2018 ◽  
Vol 40 (1) ◽  
pp. 1-13
Author(s):  
Berna Hızarcı BEŞER ◽  
Mustafa Kemal BEŞER
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Tax Rates ◽  
Flat Tax ◽  
The Impact

ANALISIS DETERMINAN KUALITAS LINGKUNGAN PERIODE 1999-2013

2016 ◽  
Vol 21 (1) ◽  
pp. 9-20
Author(s):  
Ersalina Tang
Keyword(s):  
Foreign Direct Investment ◽  
Energy Consumption ◽  
Gross Domestic Product ◽  
Co2 Emissions ◽  
Direct Investment ◽  
Meat Consumption ◽  
Domestic Product ◽  
World Data ◽  
The World ◽  
The Impact

The purpose of this study is to analyze the impact of Foreign Direct Investment, Gross Domestic Product, Energy Consumption, Electric Consumption, and Meat Consumption on CO2 emissions of 41 countries in the world using panel data from 1999 to 2013. After analyzing 41 countries in the world data, furthermore 17 countries in Asia was analyzed with the same period. This study utilized quantitative approach with Ordinary Least Square (OLS) regression method. The results of 41 countries in the world data indicates that Foreign Direct Investment, Gross Domestic Product, Energy Consumption, and Meat Consumption significantlyaffect Environmental Qualities which measured by CO2 emissions. Whilst the results of 17 countries in Asia data implies that Foreign Direct Investment, Energy Consumption, and Electric Consumption significantlyaffect Environmental Qualities. However, Gross Domestic Product and Meat Consumption does not affect Environmental Qualities.

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