Corporate Tax Policies and Their Influence on International Business Performance (International Academic Journal of Economics)
Summary
- Advanced economies recorded an Investment Attractiveness Index score of 84 and a business performance score of 85.p.1
- Emerging economies achieved an Investment Attractiveness Index score of 76 and a business performance score of 78.p.1
- Developing economies posted an Investment Attractiveness Index score of 65 and a business performance score of 67.p.1
- The Business Expansion Index reached 85 for advanced economies, 79 for emerging economies, and 68 for developing economies.p.6
Key insights
- Advanced economies achieve the highest Investment Attractiveness Index score of 84 when supported by strong institutional frameworks and infrastructure.p.6
- Low corporate tax rates alone are insufficient to enhance international business performance without policy stability, infrastructure, and institutional quality.p.1
- Corporate tax policy impacts business performance directly through retained earnings and indirectly through investment incentives and competitiveness.p.5
- Emerging economies recorded a Business Expansion Index score of 79 alongside a Tax Incentive Effectiveness score of 78.p.6
- Tax policy stability reduces uncertainty risks and lowers operational tax costs for international corporations.p.7
Topics and entities
Summary and figures generated from the document and checked automatically: every number shown appears on the cited page. The full document is available from the publisher. Publishers can request removal.