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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
EN
Abstrakty
EN
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)
Rocznik
Numer
Strony
98--120
Opis fizyczny
Twórcy
  • Warsaw School of Economics, Poland
Bibliografia
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
bwmeta1.element.ekon-element-000171360785

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