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Is there Regional Tax Competition? Firm Level Evidence for Belgium

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  • Hylke Vandenbussche

    ()

  • Karen Crabbé
  • Boudewijn Janssen

Abstract

This is the first Paper that looks at regional tax competition within one single country. In many countries in Europe, regions within a country differ substantially in their economic development and attractiveness to firms. Belgium is a typical example of a country where the economic situation of its three regions is very different. Our findings are indicative of regional tax competition, with a lower Effective Tax Rate (ETR) in the peripheral region of Wallonia than in Flanders. In addition to location variables, our empirical model explaining firm level heterogeneity in ETRs includes firm characteristics, sector membership and variables capturing statutory tax breaks.

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File URL: http://hdl.handle.net/10.1007/s10645-005-1988-6
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Bibliographic Info

Article provided by Springer in its journal De Economist.

Volume (Year): 153 (2005)
Issue (Month): 3 (09)
Pages: 257-276

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Handle: RePEc:kap:decono:v:153:y:2005:i:3:p:257-276

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Web page: http://www.springerlink.com/link.asp?id=100260

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Keywords: Belgian firms; company accounts; effective tax rates;

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References

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  1. Ga�tan Nicod�me, 2002. "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 175, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  2. Julie H. Collins & Douglas A. Shackelford, 2003. "Do U.S. Multinationals Face Different Tax Burdens than Other Companies?," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 141-168 National Bureau of Economic Research, Inc.
  3. Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
  4. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2004. "Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue," CEPR Discussion Papers 4312, C.E.P.R. Discussion Papers.
  5. Mervyn A. King & Don Fullerton, 1983. "The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--," NBER Working Papers 1058, National Bureau of Economic Research, Inc.
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Cited by:
  1. Crabb, Karen & De Bruyne, Karolien, 2010. "Taxes, Agglomeration Rents and Location Decisions of Firms," Working Papers 2010/28, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
  2. Ilke Van Beveren, 2007. "Footloose Multinationals in Belgium?," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 143(3), pages 483-507, October.
  3. Baldwin, Richard & Okubo, Toshihiro, 2009. "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers 7340, C.E.P.R. Discussion Papers.
  4. Beuselinck, C.A.C. & Deloof, M., 2006. "Business Groups, Taxes and Accruals Management," Discussion Paper 2006-46, Tilburg University, Center for Economic Research.
  5. C. Dembour, 2008. "Competition for Business Location: A Survey," Journal of Industry, Competition and Trade, Springer, vol. 8(2), pages 89-111, June.
  6. Sven Stö & Christian Traxler, 2005. "Tax Evasion and Auditing in a Federal Economy," International Tax and Public Finance, Springer, vol. 12(4), pages 515-531, August.

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