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Direct Taxation of Business in South East European Countries

In: Handbook of Doing Business in South East Europe

Author

Listed:
  • Christian Bellak
  • Mario Liebensteiner

Abstract

This chapter sets out to assess changes in the direct taxation of business and tax policy in South East European Countries (SEECs), and its role in the location choice of foreign firms in particular. The role of direct business taxation for investment and location choice is twofold. First, direct taxation may be a limiting factor or a stimulating factor for investment and location choice. Second, direct taxation may interact with other location factors and thus either amplify or reduce their effects on investment and location choice. This explains why direct taxation is an important policy variable.

Suggested Citation

  • Christian Bellak & Mario Liebensteiner, 2012. "Direct Taxation of Business in South East European Countries," Palgrave Macmillan Books, in: Dietmar Sternad & Thomas Döring (ed.), Handbook of Doing Business in South East Europe, chapter 11, pages 251-270, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-31414-6_11
    DOI: 10.1057/9780230314146_11
    as

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