Abstract
This paper primarily investigates the effect of corporate tax on foreign direct investment inflows using data from a panel of 35 countries over the period between 2005 and 2016. The paper finds that the impact of corporate tax rates on foreign direct investment inflows is significantly negative. Also, the paper calculates relative efficiency scores and potential recovery rates of 35 countries by using Data Envelopment Analysis in order to help policymakers about how to change corporate tax rates so that FDI becomes efficient. The results show that there are 15 countries efficient for maximizing FDI by using corporate tax rate while 20 countries are inefficient and the average efficiency scores range from 100% to 30.93%.
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