scholarly journals Tax competition strategies in corporate income tax - The case of EU countries

2014 ◽  
Vol 10 (4) ◽  
pp. 253-271 ◽  
Author(s):  
Beata Guziejewska ◽  
Wojciech Grabowski ◽  
Szymon Bryndziak
Keyword(s):  
Tax Competition ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Eu Countries

scholarly journals Taming Tax Competition with a European Corporate Income Tax

2018 ◽  
Vol 128 (4) ◽  
pp. 575 ◽  
Author(s):  
Fabien Candau ◽  
Jacques Le Cacheux
Keyword(s):  
Tax Competition ◽  
Income Tax ◽  
Corporate Income Tax

scholarly journals Meta-analysis categorization of EU countries in the context of corporate income tax

2017 ◽  
Vol 62 (3) ◽  
pp. 1001-1018
Author(s):  
Andrejovská Alena ◽  
Mihóková Lucia ◽  
Martinková Slavomíra
Keyword(s):  
Income Tax ◽  
Meta Analysis ◽  
Corporate Income Tax ◽  
Eu Countries

scholarly journals Corporate Income Tax Rates in the EU Member States: Why Lower Means Better

e-Finanse ◽  
2018 ◽  
Vol 14 (3) ◽  
pp. 32-48 ◽  
Author(s):  
Andrzej Karpowicz
Keyword(s):  
Tax Competition ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Political Responsibility ◽  
Member States ◽  
Eu Member States ◽  
Use Of Data ◽  
Globalizing World ◽  
Mobile Capital

AbstractGovernments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They are selected based on their relevance. The study is performed with use of data available from applicable statistical bodies/literature and is based on literature review (especially in cases where required data is not available). It seems that the commonly raised issue of rivalry for capital in the globalizing world economy with highly mobile capital could be only one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU countries as well. The following important rationale may include the aspiration of governments to curb the local shadow economy. There are also some issues of a more theoretical nature that explain decreasing CIT rates. They include: (i) the necessity to accommodate CIT rate levels from the perspective of double taxation of dividends, (ii) the requirement to consider political responsibility of CI or (iii) the need to manage a deadweight loss. As a result of these challenges EU Member States often broaden the legal CIT base to maintain government revenues.

scholarly journals Zero Corporate Income Tax in Moldova: Tax Competition and its Implications for Eastern Europe

2008 ◽  
Vol 08 (203) ◽  
pp. 1 ◽  
Author(s):  
Marcin Piatkowski ◽  
Mariusz Jarmuzek ◽  
◽  
Keyword(s):  
Eastern Europe ◽  
Tax Competition ◽  
Income Tax ◽  
Corporate Income Tax

scholarly journals International tax competition and foreign direct investment in the Asia–Pacific region: a panel data analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chengwei Xu ◽  
Alfred M. Wu
Keyword(s):  
Tax Competition ◽  
Income Tax ◽  
Asia Pacific ◽  
Corporate Income Tax ◽  
Pacific Region ◽  
Asia Pacific Region ◽  
Public Governance ◽  
Fdi Inflows ◽  
Content Type ◽  
International Tax Competition

PurposeThe purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when given particular constraints (e.g., population, public governance, skilled labor, and so on) exist.Design/methodology/approachThe paper uses the system GMM estimation approach to test the hypothesis. Data on FDI, corporate income tax, and various confounding factors were drawn from Ernst and Young's worldwide corporate tax guide, the World Bank, and other sources to create a panel of 28 economies over the period 2000–2016.FindingsThe present research confirms the negative association between corporate income tax (CIT) and FDI inflows. The effects of other confounding factors on FDI net inflows are also supported (e.g., connectivity, GDP per capita, population, skilled labor, and trade openness). Our results support the argument that foreign investments may be more sensitive to CIT. Therefore, CIT is an effective indicator to observe international tax competition.Originality/valueThe present research uses rich data on statutory CIT and other economic and public governance factors to investigate the relationship between tax competition and FDI inflows in the Asia–Pacific region. The findings add important supplements to the nuanced understanding of the political-economic dynamics in this region, especially when cut-throat tax competition, trade tensions, and stagnant economic growth have been key challenges for global economies.

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