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Enlarging the European Union: Taxation and Corruption in the New Member States


  • van der Hoek, M. Peter


This paper addresses the run up to the recent European Union enlargement. It considers the accession of 10 Eastern European countries in view of the pre-existing economic conditions. The paper also raises the question how the new member states can tackle their deficit problems. In particular, the paper pays attention to the question at what point the emphasis should be placed on cutting expenditure rather than raising revenues. Furthermore, the paper addresses tax capacity and tax effort in the new member states. Finally, the paper looks at possible negative relationships between corruption and tax effort on the one hand and corruption and foreign direct investments on the other.

Suggested Citation

  • van der Hoek, M. Peter, 2008. "Enlarging the European Union: Taxation and Corruption in the New Member States," MPRA Paper 11546, University Library of Munich, Germany, revised 30 Aug 2007.
  • Handle: RePEc:pra:mprapa:11546

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    References listed on IDEAS

    1. Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
    2. Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalité dans les pays en voie de développement) (Tendencias tributarias en los países en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
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    More about this item


    EU enlargement; transition economics; tax effort; tax capacity;

    JEL classification:

    • P35 - Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance


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