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Surugiu Marius (Romanian Academy), Surugiu Camelia (University of Bucharest, Bucharest, Romania)
Tax Competition, Harmonization and Development : Challenges and Consequences
Argumenta Oeconomica, 2012, nr 1 (28), s. 139-154, rys., tab., bibliogr. 29 poz.
Słowa kluczowe
Opodatkowanie, Konkurencyjność podatkowa, Harmonizacja, Dane panelowe
Taxation, Tax competition, Harmonisation, Panel data
Unia Europejska (UE)
European Union (EU)
This paper aims to emphasize the importance of tax harmonization and tax competition, both for a country's economy and global economy development, which impact on governments' adopted measures to attract investment, skilled labour force, etc. The relationship between the economic development of European countries, expressed as GDP per capita, and tax competition, expressed as implicit tax rate on capital is considered, using data for 1995-2009. The results indicate that tax competition is influenced by macroeconomic variables used (government deficit/surplus, government expenditure and openness), except for the level of GDP per capita (economic development) and government consolidated gross debt, which are not statistically significant.(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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  28. *** Harmful tax competition,
  29. *** Glossary of Tax Terms , OECD,
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