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Is there Regional Tax Competition? Firm Level Evidence for Belgium

  • Hylke Vandenbussche

    ()

  • Karen Crabbé
  • Boudewijn Janssen

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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File URL: http://hdl.handle.net/10.1007/s10645-005-1988-6
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Article provided by Springer in its journal De Economist.

Volume (Year): 153 (2005)
Issue (Month): 3 (09)
Pages: 257-276

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Handle: RePEc:kap:decono:v:153:y:2005:i:3:p:257-276
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  1. Julie H. Collins & Douglas A. Shackelford, 2003. "Do U.S. Multinationals Face Different Tax Burdens than Other Companies?," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 141-168 National Bureau of Economic Research, Inc.
  2. Ga�tan Nicod�me, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  3. Mervyn A. King & Don Fullerton, 1983. "The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--," NBER Working Papers 1058, National Bureau of Economic Research, Inc.
  4. Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
  5. 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.
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