Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2014 | nr 42 | 98--120
Tytuł artykułu

Why the EU-15 Maintains Higher CIT Rates than the New Member States?

Treść / Zawartość
Warianty tytułu
Języki publikacji
The European Union is not a homogenous area. This lack of homogeneity extends to taxes, which vary across jurisdictions. On average, Western Europe imposes significantly higher taxes on capital than New Member States, which joined the Community in 2004 and 2007. Often this fact is simply taken for granted. However, there are several arguments that can explain this variance. Although several of these arguments are well known and have been researched, they have not been assessed in combination, or used in a comparative analysis of corporate income tax (CIT) rates between EU member states. Because of interest in harmonizing CIT throughout the EU, the roots of divergent CIT is of particular and timely value. Therefore, this article we attempts to demonstrate the differences in CIT rates in the EU-15 and New Member States. In so doing the general characteristics of these country grouping is identified, and then discussed in the context of the taxation theory. (original abstract)
Opis fizyczny
  • Warsaw School of Economics, Poland
  • Abed, G.T., Gupta, S. (2002), Governance, Corruption, & Economic Performance. International Monetary Fund.
  • Alm, J., Torgler, B. (2006), Culture differences and tax morale in the United States and in Europe. "Journal of Economic Psychology", 27 (2), pp. 224-246.
  • Alm, J., McClelland, G.H., Schulze, W.D. (1992), Why do people pay taxes? "Journal of Public Economics", 48 (1), pp. 21-38.
  • Anderson, G.M., Tollison, R.D. (1992), Morality and monopoly: The constitutional political economy of religious rules. "Cato Journal", 12 (2), pp. 373-392.
  • Baldwin, R., Krugman, P.R. (2004), Agglomeration, Integration and Tax Harmonization. "European Economic Review", 48 (1), pp. 1-23.
  • Becker, J., Isayyad, M. (2009), The Evolution and Convergence of OECD Tax System. "Intereconomics", March/April.
  • Brakman, S., Garretsen, H., van Marrewijk, C. (2001), An Introduction to Geographical Economics. Cambidge University Press.
  • Bucovetsky, S., Wilson, J.D. (1991), Tax Competition with Two Tax Instruments. "Regional Science and Urban Economics", 21 (3), pp. 333-350.
  • Campbell, J.L. (2005), Fiscal Sociology in an Age of Globalization: Comparing Tax Regimes in Advanced Capitalist Countries. In V. Nee & R. Swedberg, The Economic Sociology of Capitalism, pp. 391-418.
  • de Mooij, R.A. (2005), Will Corporate Income Taxation Survive? "De Economist", 153 (3), pp. 277-301.
  • Devereux, M.P., Griffith, R., Klemm, A. (2002), Corporate income tax reforms and international tax competition. "Economic Policy", 35, pp. 451-495.
  • Diamond, P.A., Mirrlees, J.A. (1971), Optimal taxation and public production II: Tax rules. "The American Economic Review", 61 (3), pp. 261-278.
  • Fischel, W.A. (1975), Fiscal and Environmental Considerations in the Location of Firms in Suburban Communities. In E. S. Mills & W. E. Oates, Fiscal Zoning and Land Use Controls (pp. 119-173).
  • Franzese, R.J., Hays, J.C. (2007), Empirical Models of International Capital-Tax Competition, in C. Read, G.N. Gregoriou, International Taxation Handbook (pp. 43-72). Elsevier Press.
  • Frey, B.S. (1997), Not just for the money: An economic theory of personal motivation. Edward Elgar Publishing.
  • Frey, B.S., Feld, L.P. (2002), Deterrence and morale in taxation: An empirical analysis. CESifo Working Paper, 760.
  • Garrett, G. (1998), Shrinking States? Globalization and National Autonomy in the OECD. "Oxford Development Studies", 26 (1), pp. 71-98.
  • Genschel, P., Kemmerling, A., Seils, E. (2011), Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market. "Journal of Common Market Studies", 49 (3), pp. 585-606.
  • Gordon, R.H. (1986), Taxation of Investment and Savings in a World Economy. "American Economic Review", 76 (5), pp. 1086-1102.
  • Gordon, R.H., Varian, H.R. (1989), Taxation of Asset Income in the Presence of a World Securities Market. "Journal of International Economics", 26 (314), pp. 205-226.
  • Hoyt, W.H. (1991), Property Taxation, Nash Equilibrium and Market Power. "Journal of Urban Economics", 30 (1), pp. 123-131.
  • Huizinga, H., Nicodeme, G. (2003), Foreign ownership and corporate taxation: An empirical investigation. European Commission.
  • Jacobs, O.H., Spengel, C., Finkenzeller, M.,Roche, M. (2003), Company Taxation in the new EU Member States. Ernst & Young and ZEW.
  • Miller, M.H. (1977), Debt and Taxes. "The Journal of Finance", 32 (2), pp. 261-275.
  • Oates, W.E. (1972), Fiscal Federalism. New York: Harcourt Brace Jovanovich.
  • Samuelson, P.A. (1954), The Pure Theory of Public Expenditure. "The Review of Economics and Statistics", 36 (4).
  • Schratzenstaller, M. (2007), Company Tax Coordination in the EU - Status Quo and Perspectives. "Intereconomics - Review of European Economic Policy", 42 (3), pp. 116-120.
  • Slemrod, J. (2004), Are corporate tax rates, or countries, converging? "Journal of Public Economics", 88 (6), pp. 1169-1186.
  • Spengel, C. (2008), Concept and Necessity of a Common Tax Base - an academic introduction, in W. Schoen, U. Schreiber, C. Spengel, A Common Consolidated Corporate Tax Base for Europe (pp. 1-47). Springer.
  • Tiebout, C.M. (1956), A Pure Theory of Local Expenditures. "Journal of Political Economy", 64 (5), pp. 416-424.
  • Torgler, B., Schneider, F. (2007), The impact of tax morale and institutional quality on the shadow economy. Crema Working Paper.
  • Wellisch, D. (2000), The Theory of Public Finance in a Federal State. Cambridge University Press.
  • White, M.J. (1975), The Effect of Zoning on the Size of Metropolitan Areas. "Journal of Urban Economics", 4 (2), pp. 279-290.
  • Wilson, J.D. (1986), A Theory of Interregional Tax Competition. "Journal of Urban Economics", 19 (3), pp. 296-315.
  • Wilson, J.D. (1999), Theories of Tax Competition. "National Tax Journal", 52 (2), pp. 269-304.
  • Wilson, J.D., Wildasin, DE. (2004), Capital tax competition: bane or boon. "Journal of Public Economics", 88 (6), pp. 1065-1091.
  • Winner, H. (2005), Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data. "International Tax and Public Finance", 12 (5), pp. 667-687.
  • Zodrow, G.R., Mieszkowski, P. (1986), Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods. "Journal of Urban Economics", 19 (3), pp. 356-370.
  • Zodrow, G.R., Mieszkowski, P. (1983), The Incidence of the Property Tax: The Benefit View versus the New View, in G.R. Zodrow, Local Provision of Public Services: The Tiebout Model after Twenty-Five Years, New York: Academic Press, pp. 109-130.
  • Żyżyński, J. (2009), Budżet i polityka podatkowa, Wydawnictwo Naukowe PWN.
Typ dokumentu
Identyfikator YADDA

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.