Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries

This paper examines the impact of economic volatility on the corporate income tax rate in the context of globalization and international taxation competition. The impact is analyzed by two models, direct and indirect effect model. The former investigates directly the relationship of corporate income...

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Tác giả chính:	Truong Hoang Yen
Đồng tác giả:	Dr. Nguyen Hoang Bao
Định dạng:	Master's Theses
Ngôn ngữ:	English
Thông tin xuất bản:	University of Economics Ho Chi Minh City; VNP (Vietnam – The Netherlands Programme for M.A. in Development Economics) 2018
Chủ đề:	Economic volatility Corporate Income tax rate Asian countries Public finance
Truy cập trực tuyến:	http://vnp.edu.vn/vi/nghien-cuu/luan-van-tot-nghiep/tom-tat-luan-van/917-impact-of-economic-volatility-on-corporate-income-tax-rate-the-case-of-20-asian-countries.html http://digital.lib.ueh.edu.vn/handle/UEH/58175
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spelling	oai:localhost:UEH-581752019-03-14T06:26:50Z Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries Truong Hoang Yen Dr. Nguyen Hoang Bao Economic volatility Corporate Income tax rate Asian countries Public finance This paper examines the impact of economic volatility on the corporate income tax rate in the context of globalization and international taxation competition. The impact is analyzed by two models, direct and indirect effect model. The former investigates directly the relationship of corporate income tax rates and economic volatility in terms of real interest rate, exchange rate, and growth rate. The latter applies a system of equations to examine simultaneously the determinants of tax rate and tax base. The study finds out that economic volatility impacts negatively on corporate income tax rate and also negatively on foreign direct investment (FDI) inflows. Moreover, corporate income tax rate affects negatively and significantly on FDI inflows, meanwhile FDI inflows influence corporate income tax rate with positive and significant impact. 2018-11-30T02:18:00Z 2018-11-30T02:18:00Z 2015 Master's Theses Barcode: 1000001938 http://vnp.edu.vn/vi/nghien-cuu/luan-van-tot-nghiep/tom-tat-luan-van/917-impact-of-economic-volatility-on-corporate-income-tax-rate-the-case-of-20-asian-countries.html http://digital.lib.ueh.edu.vn/handle/UEH/58175 English reserved 56 p. University of Economics Ho Chi Minh City; VNP (Vietnam – The Netherlands Programme for M.A. in Development Economics)
institution	Đại học Kinh tế Thành phố Hồ Chí Minh
collection	DSpaceUEH
language	English
topic	Economic volatility Corporate Income tax rate Asian countries Public finance
spellingShingle	Economic volatility Corporate Income tax rate Asian countries Public finance Truong Hoang Yen Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries
description	This paper examines the impact of economic volatility on the corporate income tax rate in the context of globalization and international taxation competition. The impact is analyzed by two models, direct and indirect effect model. The former investigates directly the relationship of corporate income tax rates and economic volatility in terms of real interest rate, exchange rate, and growth rate. The latter applies a system of equations to examine simultaneously the determinants of tax rate and tax base. The study finds out that economic volatility impacts negatively on corporate income tax rate and also negatively on foreign direct investment (FDI) inflows. Moreover, corporate income tax rate affects negatively and significantly on FDI inflows, meanwhile FDI inflows influence corporate income tax rate with positive and significant impact.
author2	Dr. Nguyen Hoang Bao
author_facet	Dr. Nguyen Hoang Bao Truong Hoang Yen
format	Master's Theses
author	Truong Hoang Yen
author_sort	Truong Hoang Yen
title	Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries
title_short	Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries
title_full	Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries
title_fullStr	Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries
title_full_unstemmed	Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries
title_sort	impact of economic volatility on corporate income tax rate: the case of 20 asian countries
publisher	University of Economics Ho Chi Minh City; VNP (Vietnam – The Netherlands Programme for M.A. in Development Economics)
publishDate	2018
url	http://vnp.edu.vn/vi/nghien-cuu/luan-van-tot-nghiep/tom-tat-luan-van/917-impact-of-economic-volatility-on-corporate-income-tax-rate-the-case-of-20-asian-countries.html http://digital.lib.ueh.edu.vn/handle/UEH/58175
work_keys_str_mv	AT truonghoangyen impactofeconomicvolatilityoncorporateincometaxratethecaseof20asiancountries
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Impact of economic volatility on corporate income tax rate: the case of 20 Asian countries

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