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Opportunity and accounts consolidation conditions

Author

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  • Eugenia Ramona Nandra

    (University "Babes-Bolyai", Faculty of Economical Science and Business Administration, Cluj Napoca, România)

Abstract

This paper presents some aspects regarding competition and harmonization in European Union fiscal policy, especially after the last enlargement on 2007. The problem of tax harmonization is connected with tax competition in the context of increasing capital mobility between different countries. Using a panel data for EU countries, analyzed on 1995- 2004, we find significant correlations between the implicit tax rate of business income and corporation profits and the budget deficit, public debt, GDP per capita and the degree of openness of countries, the last variable is used as a proxy for capital mobility.

Suggested Citation

  • Eugenia Ramona Nandra, 2007. "Opportunity and accounts consolidation conditions," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 28-38, November.
  • Handle: RePEc:aio:rteyej:v:1:y:2007:i:9:p:28-38
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    File URL: http://feaa.ucv.ro/RTE/009-03.pdf
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    References listed on IDEAS

    as
    1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    2. George Halkos & Nickolas Kyriazis, 2006. "Is tax competition harmful and is the EU an optimal tax area?," European Journal of Law and Economics, Springer, vol. 21(2), pages 163-177, April.
    3. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    4. Frey, Bruno S. & Eichenberger, Reiner, 1996. "To harmonize or to compete? That's not the question," Journal of Public Economics, Elsevier, vol. 60(3), pages 335-349, June.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    fiscal policy; tax competition; tax harmonization.;

    JEL classification:

    • G00 - Financial Economics - - General - - - General
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation

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