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Author
Kocia Agata (University of Warsaw, Poland)
Title
Tax System as a Factor Attracting Investment into the European Union Member Countries
Source
Argumenta Oeconomica, 2009, nr 1 (22), s. 103-124, tab., bibliogr. 26 poz.
Keyword
System podatkowy, Atrakcyjność inwestycyjna, Inwestycje, Unia Gospodarcza i Walutowa (UGW)
Tax system, Investing attractiveness, Investment, Economic and Monetary Union (EMU)
Note
summ.
Abstract
This work discusses the relationship among institutional tax competition, economic theory on investment attractiveness and location of enterprises in the European Union. While tax competition literature is well developed, the value added of this text is to intertwine institutional economics with mainstream economics to explain the mechanism of tax systems competition and its impact on economy. It begins with a discussion of economic theories and it progresses to the presentation of historical and current tax systems of EU member countries. At the end, the author shows the impact of tax systems competition on economic growth.(original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
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Bibliography
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ISSN
1233-5835
Language
eng
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