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Are Corporate Tax Burdens Racing to the Bottom in the European Union?
Krogstrup, Signe - 2004
This paper tests the central predictions of the theoretical tax competition literature for capital tax rates for a panel of European Union countries, notably a race to the bottom in corporate tax burdens. In contrast to the previous empirical literature, empirical support for increasing capital...
Persistent link: https://www.econbiz.de/10010320889
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Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation
Giannini, Silvia - In: CESifo Forum 03 (2002) 1, pp. 24-30
Persistent link: https://www.econbiz.de/10011695683
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Taxing Means of Agricultural Production in Germany: A Relatively High Tax Burden Compared to Other Important EU Competitors
Parsche, Rüdiger; Radulescu, Doina Maria - In: CESifo DICE Report 02 (2004) 2, pp. 48-54
Persistent link: https://www.econbiz.de/10011696472
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The Effective Tax Burden of Companies in Europe
Overesch, Michael - In: CESifo DICE Report 03 (2005) 4, pp. 56-63
Persistent link: https://www.econbiz.de/10011696568
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Taxes as a Determinant for Foreign Direct Investment in Europe
Haufler, Andreas; Stöwhase, Sven - In: CESifo DICE Report 01 (2003) 2, pp. 45-51
Persistent link: https://www.econbiz.de/10011696431
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Tax competitiveness of the new EU member states
Podviezko, Askoldas; Parfenova, Lyudmila; Pugachev, Andrey - In: Journal of Risk and Financial Management 12 (2019) 1, pp. 1-19
This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both … competitiveness of such countries. Results of the multiple criteria evaluation revealed both the factors that increased the tax … competitiveness of new members of the EU, and outlined the factors that hampered such competition. …
Persistent link: https://www.econbiz.de/10012611164
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Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von freien und anderen Berufen
Merz, Joachim; Quiel, Thorsten; Venkatarama, Kshama - 1998
einzelner gesellschaftlicher Gruppen erfaßt und beschreibt. Zudem fehlt gerade für die Freien Berufe auch im Vergleich zu …
Persistent link: https://www.econbiz.de/10010290106
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Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10010297637
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Do we need tax harmonization in the EU?
Boss, Alfred - 1999
For many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful. Facing a high degree of international capital mobility, every country is expected to reduce its tax rate in order to attract...
Persistent link: https://www.econbiz.de/10010265440
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Migration and social insurance
Cremer, Helmuth; Goulão, Catarina - 2011
A wide variety of social protection systems coexist within the EU. Some member states provide social insurance that is of Beveridgean inspiration (with universal and more or less flat benefits), while others offer a system that is mainly Bismarckian (with benefits related to past contributions)....
Persistent link: https://www.econbiz.de/10010274879