Tax System as a Factor Attracting Investment into the European Union Member Countries

• Autorzy: Agata Kocia
• Języki publikacji: EN

Abstrakty

EN

This work discusses the relationship among institutional tax competition, economic theory on investment attractiveness and location of enterprises in the European Union. While tax competition literature is well developed, the value added of this text is to intertwine institutional economics with mainstream economics to explain the mechanism of tax systems competition and its impact on economy. It begins with a discussion of economic theories and it progresses to the presentation of historical and current tax systems of EU member countries. At the end, the author shows the impact of tax systems competition on economic growth.(original abstract)

Słowa kluczowe

EN

Tax system; Investing attractiveness; Investment; Economic and Monetary Union (EMU)

PL

System podatkowy; Atrakcyjność inwestycyjna; Inwestycje; Unia Gospodarcza i Walutowa (UGW)

• Czasopismo: Argumenta Oeconomica
• Rocznik: 2009
• Numer: nr 1 (22)
• Strony: 103--124

Twórcy

autor

Agata Kocia

• University of Warsaw, Poland

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