Tytuł:

Impact of EU taxation systems on 1998-2004 economic growth

Tytuł publikacji grupowej:

Argumenta Oeconomica

Autor:

Kocia, Agata

Temat i słowa kluczowe:

tax competition ; Tiebout ; Leviathan hypothesis ; Zodrow-Mieszkowski model ; wzrost gospodarczy ; konkurencyjność podatkowa ; system podatkowy

Opis:

Argumenta Oeconomica, 2008, No 2 (21), s. 5-26

Abstrakt:

This article presents a review of theoretical and empirical tax competition and institutional competition as a basis for constructing and testing an original endogeneous growth model. The corporate and personal tax systems in the European Union members are very different and complex. For many),cars they have motivated countries to modify their systems and offer incentives, e.g. lower tax rates and tax breaks for creating jobs to attract businesses in order to improve economic growth. hi turn, these processes have attracted die attention of government officials, politicians and researchers to study their impact oil growth, among them, Tiebout ( 1956), Brennan and Buchanan (1980), Zodrow and Mieszkowski ( 1986) and North ( 1992). Their work provided conflicting results, while empirical studies increased ambiguity. The author of this work hopes to add another dimension to that literature, with an empirical model providing additional support for positive effects of tax competition and institutional tax variety among EU members on their economic growth

Wydawca:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Miejsce wydania:

Wrocław

Data wydania:

2008

Typ zasobu:

artykuł

Format:

application/pdf

Język:

eng

Powiązania:

Argumenta Oeconomica, 2008, No 2 (21)

Prawa:

Wszystkie prawa zastrzeżone (Copyright)

Prawa dostępu:

Dla wszystkich w zakresie dozwolonego użytku

Lokalizacja oryginału:

Uniwersytet Ekonomiczny we Wrocławiu