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Dorota Wawrzyniak (2014/5, Articles, p. 685)

Investment Climate and the Effect of Corporate Taxation on Foreign Direct Investments in the EU Countries

The author tries to assess the impact of the differences in the corporate tax rates among the EU countries on the localization of FDI, depending on the investment climate existing in the host country. One can assume that the sensitivity of foreign investment flows to tax differentials would increase with the improvement of investment climate in the given country. The research has been made (...)




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