Changes in Investment Options in OECD Countries and Its Relationship with Analytical Tax Burden

Ahmet Niyazi Özker

doi:10.13189/ujaf.2021.090303

Abstract

In this study, we aim to determine the extent to which the average investment limits affect the average tax burden under the OECD. It appears that international investment limits in OECD countries are affected by three components. Undoubtedly, one of these is the average tax burden under the OECD. Other components are the average debt ratios of governments and countries' real growth movements on economic growth, which affect the global average measure of investment services. It is observed that the changes in investment options in OECD countries show significant differences according to the average tax burdens of the countries and affect the investment limits significantly. This phenomenon put forth a significant change effect on investments as an average of criteria effect, and this approach makes it meaningful to conduct a tax burden-based study. Since the tax burden phenomenon in countries varies in terms of domestic and foreign debt of countries and is directly related to growth rates. The fact that changes in the average tax burden of OECD member countries affect investments reveals that it is dependent on the tax burden, the GDP of the relevant countries and the average debt burden of the OECD countries. Domestic and public foreign debt options of these countries directly affect the OECD's average investments. It shows that this influence analytically increases the negative criteria based on investments in these countries concerned.

Highlights

The scope of international investments refers to the economic values where investment profiles shaped in different geographical regions are realized with fiscal and financial investment instruments globally [1]
It is seen that the average tax burden, which is different from the 1st degree, increased by 1 unit within the scope of OECD countries, and it negatively affects as impact scale of "-0.917174" on investments as the average of OECD countries
It is understood that the effect of the tax burden on determining investment limits in OECD countries is an essential issue of OECD and a significant phenomenon in affecting the investment volume at the macro level

Summary

Introduction

The scope of international investments refers to the economic values where investment profiles shaped in different geographical regions are realized with fiscal and financial investment instruments globally [1]. Some important impact scales for global expansion affect some systematic risks [3], which directly relates to the financial balance, economic growth of the countries, and the investment portfolios [4]. Another issue that should be emphasized in our study is that this study, which aims to analyses the effect of the tax burden on investments, is handled in a completely different approach from today's tax wedge and investments related study. Since the tax wedge phenomenon includes values such as labour cost in production and cost elements in the production process such as insurance premiums, in this study, the average investment variability within the scope of the OECD is directly associated with the empirical analyses framework of the tax burden [6]

Objectives

Methods

Results

Conclusion