Opportunity and accounts consolidation conditions
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.
Volume (Year): 1 (2007)
Issue (Month): 9 (November)
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- repec:cup:cbooks:9780521027922 is not listed on IDEAS
- 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.
- European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
- 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.
- repec:cup:cbooks:9780521233293 is not listed on IDEAS
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