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Cross-country Econometric Study on the Impact of Fiscal Incentives on FDI

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  • Ma. Laarni D. Revilla

Abstract

The increasing level of competition for foreign direct investment (FDI) in the ‘90s triggered many countries to offer various fiscal incentives. Specifically, many Asian countries persistently keep their tax rates competitive. To empirically investigate the relationship between the two variables, this paper examines the impact of fiscal incentives on FDI using panel data from 1996 to 2012 for 5 ASEAN countries. The analysis utilized 5 panel data regression models, of which 2 are fixed-effects models and the remaining 3 are random effects models. {DISCUSSION PAPER SERIES NO. 2016-17].

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  • Ma. Laarni D. Revilla, 2016. "Cross-country Econometric Study on the Impact of Fiscal Incentives on FDI," Working Papers id:11472, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:11472
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    References listed on IDEAS

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    12. Louis T., Jr. Wells & Nancy J. Allen & Jacques Morisset & Neda Pirnia, 2001. "Using Tax Incentives to Compete for Foreign Investment : Are They Worth the Costs?," World Bank Publications - Books, The World Bank Group, number 13979.
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    Cited by:

    1. Beata SLUSARCZYK, 2018. "Tax Incentives As A Main Factor To Attract Foreign Direct Investments In Poland," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(30), pages 67-81, June.
    2. Rana, Anber & Sadiq, Rehan & Alam, M. Shahria & Karunathilake, Hirushie & Hewage, Kasun, 2021. "Evaluation of financial incentives for green buildings in Canadian landscape," Renewable and Sustainable Energy Reviews, Elsevier, vol. 135(C).

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