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Autor
Kocia Agata (University of Warsaw, Poland)
Tytuł
Tax System as a Factor Attracting Investment into the European Union Member Countries
Źródło
Argumenta Oeconomica, 2009, nr 1 (22), s. 103-124, tab., bibliogr. 26 poz.
Słowa kluczowe
System podatkowy, Atrakcyjność inwestycyjna, Inwestycje, Unia Gospodarcza i Walutowa (UGW)
Tax system, Investing attractiveness, Investment, Economic and Monetary Union (EMU)
Uwagi
summ.
Abstrakt
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)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
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Bibliografia
Pokaż
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  11. Kudła, J., Kształtowanie stóp podatkowych w krajach UE: Analiza danych panelowych, [The formation of tax rates in EU countries: Panel data analysis], Conference of the Faculty of Economic Sciences, University of Warsaw in Cedzyna k. Kielc, Sept. 2006.
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  16. North, Douglass C., Institutional competition, Conference on Economic History, Econ WPA, 1994.
  17. North, Douglas C., Institutions, Institutional Change and Economic Performance, Cambridge University Press, 2006.
  18. Oręziak, L., Konkurencja podatkowa i harmonizacja podatków w ramach Unii Europejskiej. Implikacje dla Polski, [Tax competition and tax harmonisation in European Union. Implications for Poland], Warszawa: Wyższa Szkoła Handlu i Prawa im. Ryszarda Lazarskiego, 2007.
  19. Siebert, H., Koop, Michael J., Institutional competition versus centralization: Quo vadis Europe?, “Oxford Review of Economic Policy”, Vol. 9, No. 1, pp. 15-30, 1993.
  20. Siebert, H., Koop, Michael J., Institutional competition. A concept for Europe?, “Aussenwirtschaft”, V. 4, p. 439-462, 1990.
  21. UNCTAD, World Investment Report 1998, United Nations, Geneva, 1998.
  22. UNCTAD, World Investment Report 2005: Transnational Corporations and the Internationalization of R&D, United Nations, Geneva, p. 22, 2005.
  23. USC for Enterprise Development (2002), “Ten questions on development incentives”, www.cfed.org.
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Cytowane przez
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ISSN
1233-5835
Język
eng
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