THE IMPACT OF TAX CUT ON FOREIGN DIRECT INVESTMENT: A CASE STUDY IN SOUTHEAST ASIAN COUNTRIES

INFO ARTHA

View Publication Info
 
 
Field Value
 
Title THE IMPACT OF TAX CUT ON FOREIGN DIRECT INVESTMENT: A CASE STUDY IN SOUTHEAST ASIAN COUNTRIES
 
Creator Nasution, Rusman Affandi
 
Subject Tax Cut, Foreign Direct Investment, Southeast Asia
 
Description In this paper, we have examined the impact of tax cut on foreign direct investment (FDI) in Southeast Asian countries as a response to the debatable issue of the relationship between tax cut policy and FDI. We use corruption perception index and government effectiveness as the control variable, as well as other economic and demographic variables such as GDP growth, tax revenue, inflation, unemployment and population growth. Using Fixed Effect Model on panel data for a period of 1997-2016 adopted from World Bank, UNCTAD, and various websites, our findings suggest that in Southeast Asian countries, even though corporate tax cut policy gives a negative effect on FDI, this tax cut policy is not the main factor that induce investors. It is trade openness and GDP growth which become the reasons for investors to invest in this region. Moreover, the effect of government performance has played pivotal role in attracting FDI inflows.
 
Publisher Polytechnic of State Finance STAN
 
Contributor
 
Date 2020-03-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/618
10.31092/jia.v4i1.618
 
Source INFO ARTHA; Vol 4, No 1 (2020): JULY EDITION; 13-27
JURNAL INFO ARTHA; Vol 4, No 1 (2020): JULY EDITION; 13-27
2581-0839
0852-6737
10.31092/jia.v4i1
 
Language eng
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/618/439
 
Rights Copyright (c) 2020 INFO ARTHA
http://creativecommons.org/licenses/by-nc-sa/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library