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Autor
Kocia Agata (University of Warsaw, Poland)
Tytuł
Impact of EU Taxation Systems on 1998-2004 Economic Growth
Źródło
Argumenta Oeconomica, 2008, nr 2 (21), s. 5-25, rys., tab., bibliogr. 26 poz.
Słowa kluczowe
Wzrost gospodarczy, Konkurencyjność podatkowa, System podatkowy
Economic growth, Tax competition, Tax system
Uwagi
summ.
Firma/Organizacja
Unia Europejska (UE)
European Union (EU)
Abstrakt
This article presents a review of theoretical and empirical tax competition and institutional competition as a basis for constructing and testing an original endogeneous growth model. The corporate and personal tax systems in the European Union members are very different and complex. For many),cars they have motivated countries to modify their systems and offer incentives, e.g. lower tax rates and tax breaks for creating jobs to attract businesses in order to improve economic growth. hi turn, these processes have attracted die attention of government officials, politicians and researchers to study their impact oil growth, among them, Tiebout ( 1956), Brennan and Buchanan (1980), Zodrow and Mieszkowski ( 1986) and North ( 1992). Their work provided conflicting results, while empirical studies increased ambiguity. The author of this work hopes to add another dimension to that literature, with an empirical model providing additional support for positive effects of tax competition and institutional tax variety among EU members on their economic growth.(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Bibliografia
Pokaż
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  2. Barro, Robert J., Economic Growth in a Cross Section Countries. "NBER Working Paper' No. 3.120, 1989.
  3. Breinum, G.. Buchanan, J., The Power to Tax: Analytical Foundations of a Fiscal Constitution. Cambridge University Press, New York, 1980.
  4. Carev, D., Tchilinguinatl, H., Average Effective Tax Rates on Capital, Labor and Consumption, "OECD Economics Department Working Paper ", No. 258, 2000.
  5. Copenhagen Economics, Economic Effects of Tax Cooperation in an Enlarged European Union. Simulations of Corporate Tax Harmonization and Savings Tax Coordination, DO Taxation and Customs Union, Contract no. TAXUD/2003/DE307, 2004.
  6. Eberls, R. W., Gronberg, T. J., Can Competition Among Local Governments Constrain Government Spending?, "Economic Review" (Federal Reserve Bank of Cleveland), 24( 1 ): 2-9. 1988.
  7. Feld, L. P., Kirchgassner, G., Schaltegger, C. A., Fiscal Federalism and Economic Performance: Evidence from Swiss Cantons. Воші Research Seminar, 2005.
  8. Forbes, K. F., Zampelli, E. M., Is Leviathan a Mythical Beast?, "American Economic Review", 79: 587-596, 1989.
  9. Gatsios, K., Holmes, P., Regulatory Competition, in P. Newman, ed. The New Palgrave Dictionary of Economics and Law", 3: 271-275, 1998.
  10. Grämlich, E. M . Rubinfeld, D. L., Micro Estimates of Public Spending Demand Functions and Tests of the Tiebout and Median-Voter Hypotheses, "Journal of Political Economy . 90(31): 536-560, 1982.
  11. Joumard, I., Tax Systems in European Union Countries, "Economics Department Working Papers", No. 301, OECD. June 2001.
  12. Mankiw, N. Gregory, Romer, David. David N. Weil, "A Contribution to the Empirics of Economic Growth", The Quarterly Journal of Economics. 107(2): 407-437. 1992.
  13. Mendoza, E. G., Tesar L. L., Whу Hasn't Tax Competition Triggered a Race to the Bottom? Some Quantitative Lessons from the EU, "Journal of Monetary Economics". 52: 163-204. 2005.
  14. North, D., Institutional Competition, "Economic History", 9441 1001, ECON WPA, 1994.
  15. Parry, I. W. H. (forthcoming), How Large Are the Welfare Costs of Tax Competition, "Journal of Urban Economics".
  16. Sieberl, H., Knoop, M. J., Institutional Competition. A Concept for Europe?, "Aussenwirtschaff", 45(4): 439-462, 1990.
  17. Siebert, H.. Knoop, M. J., Institutional Competition Versus Centralization: Quo Vadis Europe?, "Oxford Review of Economic Policy", 9(1): 15-30, 1993.
  18. Solow, Robert M., A Contribution to the Theory of Economic Growth, "The Quarterly Journal of Economics", LXX: 65-94, 1956.
  19. Soraisen, P. В., The Case for International Tax Co-ordination Reconsidered, "Economic Policy" 15:431-472, 2000.
  20. Soraisen, Р. В., International Tax Coordination: Regionalism versus Globalization. "CESifo Working Paper" No. 483. 2001a
  21. Soreiisen, P. В., Tax Coordination in the European Union: What Are the Issues? "Swedish Economic Policy Review", 8: 143-195. 2001b.
  22. Tiebout, Ch., A Pure Theory of Local Expenditures, "Journal of Political Economy", 64: 416- 424. 1956.
  23. Wach, K. Systemy podatkowe krajów Unii Europejskiej [Tax Systems of European Union Member States], Kraków: Oficyna Ekonomiczna, p. 52-55. 2005.
  24. Zax. J. S., Is There a Leviathan in Your Neighbourhood?, "American Economic Review", 79: 560-567. 1989.
  25. Zodrow, G. R.. Mieszkowski P.. Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods. "Journal of Urban Economics", 19: 356-370. 1986.
  26. Zodrow, G. R.. Tax Competition and Tax Coordination in the European Union. "International Tax and Public Finance", 10: 651-671. 2003.
Cytowane przez
Pokaż
ISSN
1233-5835
Język
eng
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