Showing 2 results for Oic Countries
Kobra Amoli Diva , Ahmad Jafari Samimi,
Volume 18, Issue 8 (9-2010)
Abstract
The purpose of the present paper is to study the relationship between government efficiency and fiscal freedom indexes in organization of Islamic conference countries (OIC) for the period 1995-20080 According to Heritage Foundation, fiscal freedom is a qualitative index that the lowest level of tax is the highest level of fiscal freedom. Our findings based on econometrics estimated panel data method shows a negative relationship between government efficiency and fiscal freedom. The significant testing confirms the relationship between government efficiency and fiscal freedom is significant in the level of 5 percent.
Seyed Kamal Sadeghi,
Volume 21, Issue 20 (3-2014)
Abstract
One of the important issues in the economic literature is the impact of tax incentives on the investment and specifically FDI. So the aim of this paper is to investigate the effects of tax incentives on the FDI net inflow in 57 OIC countries over the period of 1995-2010. By using spatial auto regressive and the econometric model, it has been estimated for these countries. The empirical findings of this study reveal that the tax rate has negative and other explanatory variables such as real effective exchange rate, trade openness and GDP per capita have positive and significant effects on the FDI attraction. Overall, the main policy implication of this paper suggest that, in these countries reduction in tax rate can be resulted to the increase of FDI and economic growth.
