Is There Regional Tax Competition? Firm Level Evidence for Belgium

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Is There Regional Tax Competition? Firm Level Evidence for Belgium

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Crabbé, Karen
Janssen, Boudewijn
Vandenbussche, Hylke

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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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Paper provided by C.E.P.R. Discussion Papers in its series CEPR Discussion Papers with number 4721.

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Date of creation: Oct 2004
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Handle: RePEc:cpr:ceprdp:4721

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Article
- Hylke Vandenbussche & Karen Crabbé & Boudewijn Janssen, 2005. "Is there Regional Tax Competition? Firm Level Evidence for Belgium," De Economist, Springer, vol. 153(3), pages 257-276, 09. [Downloadable!] (restricted)

Find related papers by JEL classification:
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

This paper has been announced in the following NEP Reports:

NEP-ACC-2005-02-13 (Accounting & Auditing)
NEP-ALL-2005-02-13 (All new papers)
NEP-GEO-2005-02-13 (Economic Geography)
NEP-PBE-2005-02-13 (Public Economics)
NEP-URE-2005-02-13 (Urban & Real Estate Economics)

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany. [Downloadable!]
Nicodeme, G., 2001. "Computing Effective Corporate Tax Rates: Comparisons and Results," European Economy - Economic Papers 153, Commission of the EC, Directorate-General for Economic and Financial Affairs (DG ECFIN).
Other versions:
- Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany. [Downloadable!]
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. [Downloadable!] (restricted)

Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

Beuselinck Ch. & Deloof M., 2006. "Business groups, taxes and accruals management," Working Papers 2006015, University of Antwerp, Faculty of Applied Economics. [Downloadable!]
Other versions:
- Beuselinck, Christof & Deloof, Mark, 2006. "Business groups, taxes and accruals management," Discussion Paper 46, Tilburg University, Center for Economic Research. [Downloadable!]
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. [Downloadable!] (restricted)
Ilke Van Beveren, 2006. "Footloose Multinationals in Belgium," LICOS Discussion Papers 16806, LICOS - Centre for Institutions and Economic Performance, K.U.Leuven. [Downloadable!]
Other versions:
- Ilke Van Beveren, 2007. "Footloose Multinationals in Belgium?," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 143(3), pages 483-507, October. [Downloadable!] (restricted)
C. Dembour, 2008. "Competition for Business Location: A Survey," Journal of Industry, Competition and Trade, Springer, vol. 8(2), pages 89-111, June. [Downloadable!] (restricted)

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