Is there Regional Tax Competition? Firm Level Evidence for Belgium
AbstractThis 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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Bibliographic InfoArticle provided by Springer in its journal De Economist.
Volume (Year): 153 (2005)
Issue (Month): 3 (09)
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Web page: http://www.springerlink.com/link.asp?id=100260
Belgian firms; company accounts; effective tax rates;
Other versions of this item:
- Crabbé, Karen & Janssen, Boudewijn & Vandenbussche, Hylke, 2004. "Is There Regional Tax Competition? Firm Level Evidence for Belgium," CEPR Discussion Papers 4721, C.E.P.R. Discussion Papers.
- C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
- F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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