Abstract
Governments in Central and East European Countries (CEEC-5; see Table 16.1) intervene to influence the location choice of multinational enterprises (MNEs) by various measures. They provide incentive packages, fiscal and non-fiscal, and they try to shape various location factors in order to lower production costs for foreign firms. One location factor that figures prominently in actual policy-making as well as in the public debate is the corporate income tax rate. What is at issue therefore is, whether tax-rate cuts are an appropriate policy tool for attracting foreign direct investment (FDI)2 and whether FDI responds significantly to changes of the corporate income tax burden in the CEEC-5.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
