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The Impact Of Tax System On Global Competitiveness. Analysis On The Level Of European Union Member States

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  • Mihaela Brîndusa Tudose
  • Constantin Strapuc

Abstract

Summarizing the results of theoretical and empirical research, the paper aims to analyze the impact of tax system on global competitiveness through the following three variables: taxation on incentives to invest; total tax rate and taxation on incentives to work. Summarizing the analysis to the European Union member states, the paper presents rankings and provides interpretations for each case. Luxembourg is the country where there is registered: a) the biggest impact on competitiveness of tax policies supporting investment, b) the largest fiscal affordability (measured by GDP/capita and total tax rate) and c) the most generous labor taxation system in the EU. However, in the ranking realized based on the global competitiveness index Luxembourg ranks on the 22nd place, on the first place being Finland.

Suggested Citation

  • Mihaela Brîndusa Tudose & Constantin Strapuc, 2015. "The Impact Of Tax System On Global Competitiveness. Analysis On The Level Of European Union Member States," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 21.
    • Handle: RePEc:bac:fsecub:15-21-07
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    References listed on IDEAS

    as
    1. Krugman, Paul R, 1996. "Making Sense of the Competitiveness Debate," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 12(3), pages 17-25, Autumn.
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    More about this item

    Keywords

    the global competitiveness index; efficiency; innovation; the total tax rate; fiscal facilities;
    All these keywords.

    JEL classification:

    • F02 - International Economics - - General - - - International Economic Order and Integration
    • F14 - International Economics - - Trade - - - Empirical Studies of Trade

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