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Tax Factors of Foreign Direct Investments from the USA to the EU

Author

Listed:
  • Veronika Síbrtová

    (University of Economics, Prague)

  • Jana Tepperová

    (University of Economics, Prague)

  • Jan Pavel

    (University of Econmics, Prague)

Abstract

The main aim of the paper is to analyze which factors have an impact on the allocation of US FDIs in the EU countries. We use multivariable regression and OECD and Eurostat data, including also indicators of tax systems promoting and/or enabling the structures of aggressive tax planning. The results suggest that US FDIs are more widely placed in large and developed countries. Based on the analysis of the tax factors, the allocation of US FDIs in the EU are influenced by the effective corporate tax rate and the existence of the patent box regime or other preferential tax treatment of income from IP rights. Our control model of the relationship between the indicators of the tax system and the effective corporate tax rate shows that the effective corporate tax rate is influenced by the statutory corporate tax rate and three aggressive tax planning indicators other than the preferential tax treatment of income from IP rights.

Suggested Citation

  • Veronika Síbrtová & Jana Tepperová & Jan Pavel, 2019. "Tax Factors of Foreign Direct Investments from the USA to the EU," Proceedings of Economics and Finance Conferences 9511935, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iefpro:9511935
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    File URL: https://iises.net/proceedings/12th-economics-finance-conference-dubrovnik/table-of-content/detail?cid=95&iid=022&rid=11935
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    More about this item

    Keywords

    FDI; Base Erosion; Profit Shifting; Tax Factors; Aggressive Tax Planning;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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