Title:

Tax competition, harmonization and development: challenges and consequences

Group publication title:

Argumenta Oeconomica

Creator:

Surugiu, Marius ; Surugiu, Camelia

Subject and Keywords:

taxation ; competition ; harmonization ; development ; panel data ; European Union ; GMM method ; opodatkowanie ; konkurencyjność podatkowa ; harmonizacja ; dane panelowe

Description:

Argumenta Oeconomica, 2012, Nr 1 (28), s. 139-154

Abstrakt:

This paper aims to emphasize the importance of tax harmonization and tax competition, both for a country's economy and global economy development, which impact on governments' adopted measures to attract investment, skilled labour force, etc. The relationship between the economic development of European countries, expressed as GDP per capita, and tax competition, expressed as implicit tax rate on capital is considered, using data for 1995-2009. The results indicate that tax competition is influenced by macroeconomic variables used (government deficit/surplus, government expenditure and openness), except for the level of GDP per capita (economic development) and government consolidated gross debt, which are not statistically significant

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2012

Resource Type:

artykuł

Format:

application/pdf

Language:

eng

Relation:

Argumenta Oeconomica, 2012, Nr 1 (28)

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu