Impact effective tax incentives: Developing Countries and Developed Countries

Abstract

This paper includes the empirical analysis that studies the case of developed and developing countries in the last three decades. On the other hand, some previous studies mentioned there was no relationship between effective corporate tax and FDI in particularly in some developed i.e. Germany, Turkey, etc. while other studies have founded a significant relationship between those two. In addition, there are several other common factors effected in FDI.