Please use this identifier to cite or link to this item: https://une.intersearch.com.au/unejspui/handle/1959.11/121
Title: The impact of corporate income tax rate on foreign direct investment in Australia and implications for technology transfer
Contributor(s): Wijeweera, A (author); Siriwardana, M (author)
Publication Date: 2005
DOI: 10.1504/IJTG.2005.008752
Handle Link: https://hdl.handle.net/1959.11/121
Abstract: FDI is an important channel through which technology can be transferred across countries. The increased mobility of capital and the globalisation have influenced tax competition among countries to attract foreign investment. This paper investigates the effects of company tax rate on FDI stocks into Australia over the period 1960-2003 using time series econometric techniques. The results show that Australia has a potential to attract FDI by lowering its company tax rate. The findings suggest that lowering the taxes by host country to attract FDI would also in effect help the country to accumulate its technological stock enhancing its global competitiveness.
Publication Type: Journal Article
Source of Publication: International Journal of Technology and Globalisation, 1(3/4), p. 451-461
Publisher: Inderscience Enterprises Ltd
Place of Publication: Olney, Buckinghamshire
ISSN: 1476-5667
Field of Research (FOR): 140210 International Economics and International Finance
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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Appears in Collections:Journal Article
UNE Business School

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