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Company Tax Competition and International Foreign Direct Investment

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Author Info

  • Fritz Breuss

    (WIFO)

  • Margit Schratzenstaller

    (WIFO)

Abstract

One important element of the Austrian tax reform 2004-05 is the reduction of the corporate tax rate from 34 percent to 25 percent as of 2005. In cutting the corporate tax rate the government has reacted to the tax cuts implemented in a number of the accession countries in the run-up to the enlargement of the EU or envisaged for the near future. Several "old" EU member countries have also announced further corporate tax rate cuts for the years to come which aim at lowering the (increasing) tax rate differential vis-à-vis the "new" member states. Therefore, many observers expect a further intensification of enterprise tax competition in the EU. Against this background, the influence of enterprise taxation on investment is of interest, as well as the question whether a harmonisation of corporate tax rates is necessary and advisable in the enlarged EU.

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Bibliographic Info

Article provided by WIFO in its journal WIFO-Monatsberichte.

Volume (Year): 77 (2004)
Issue (Month): 8 (August)
Pages: 645-653

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Handle: RePEc:wfo:monber:y:2004:i:8:p:645-653

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Related research

Keywords: Steuerreform; Standorteffekte; Literatursurvey; Unternehmensbesteuerung; Kapitalertragsteuer;

References

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  1. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
  2. Markusen, James R., 2002. "Multinational Firms and the Theory of International Trade," MPRA Paper 8380, University Library of Munich, Germany.
  3. Ludema, Rodney D & Wooton, Ian, 1998. "Economic Geography and the Fiscal Effects of Regional Integration," CEPR Discussion Papers 1822, C.E.P.R. Discussion Papers.
  4. Richard E. Baldwin & Paul Krugman, 2002. "Agglomeration, Integration and Tax Harmonization," NBER Working Papers 9290, National Bureau of Economic Research, Inc.
  5. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer, vol. 10(2), pages 107-26, March.
  6. Michael P. Devereux & Rachel Griffith, 1998. "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001) 98/08, Department of Economics, Keele University.
  7. Hines, James R. Jr., 1999. "Lessons from Behavioral Responses to International Taxation," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 305-22, June.
  8. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer, vol. 10(6), pages 673-93, November.
  9. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
  10. Mutti, John & Grubert, Harry, 2004. "Empirical asymmetries in foreign direct investment and taxation," Journal of International Economics, Elsevier, vol. 62(2), pages 337-358, March.
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