Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility
Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over the period 1981–2016 and the two-step system...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2021-08-01
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| Series: | Applied Economic Analysis |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AEA-04-2020-0030/full/pdf |