- Autor
- Kulawczuk Przemysław (University of Gdansk)
- Tytuł
- Tax and Social Competition for Foreign Direct Investment in Central European Industry
- Źródło
- The National Economy, 2006, nr Special Issue, s. 119-140, tab., bibliogr. 16 poz.
Gospodarka Narodowa - Słowa kluczowe
- Przemysł, Inwestycje zagraniczne, Konkurencyjność podatkowa, Terms of trade, Konkurencyjność regionów, Analiza funkcjonalna, Polityka podatkowa, Inwestycje bezpośrednie, Polityka społeczna
Industry, Foreign investment, Tax competition, Terms of trade, Regions competitiveness, Functional analysis, Tax policy, Direct investments, Societal policy - Uwagi
- summ.
- Kraj/Region
- Europa Środkowa
Central Europe - Abstrakt
- The authors analyze the importance of the key factors behind real GDP growth in Poland against the background of two other new EU member states, Hungary and the Czech Republic. The analysis makes use of an "index decomposition method" that directly takes into account the influence of changes in terms of trade. The authors highlight potential traps resulting from the interpretation of real GDP as an indicator of real incomes under changing terms of trade. Notably, average annual GDP growth in Poland in 1995-2002 was much higher than in other new EU member states, but in the case of real GDP growth, that prevalence proved to be much smaller. The most important factors behind GDP growth in the three analyzed countries were an increase in productivity and the accumulation of capital. (original abstract)
- Dostępne w
- Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu - Bibliografia
-
- Bak M., Kulawczuk P., Szcześniak A., et al., [1998], Deregulation Needs for Tax Systems in Central Europe, Institute for Private Enterprise and Democracy Warsaw, Institute for Market Economics Sofia, Institute for Liberal Studies Bratislava.
- Bond S., Chennels L., [2000], Corporate Income Taxes and Investment A Comparative Study, Institute for Fiscal Studies London.
- Chennells L., Griffith R., [1997], Taxing Profits in a Changing World, The Institute for Fiscal Studies, London.
- Deregulacja systemu podatkowego w Polsce, [1997], Bak M., Kulawczuk P., Szcześniak A., Hampel I., Instytut Badań nad Demokracją i Przedsiębiorstwem Prywatnym, Warszawa.
- Desai M.A., Hines Jr. J.R., [2001], Foreign Direct Investment in a World of Multiple Taxes, National Bureau of Economic Research, NBER Working Paper 8440, Cambridge, Mass.
- Deveroux M.P., Lockwood B., Rodano M., [2002], Do Countries Compete over Corporate Tax Rates? University of Warwick, Working Paper, April.
- Devereux M.P., Griffith R., [1998], The taxation of discrete investment choices, Institute for Fiscal Studies, Working paper 98/16, London.
- Easson A., [1998], Duty Free Zones and Special Economic Zones in Central and Eastern Europe and the Former Soviet Union, "Tax Notes International", February.
- Heady C., Rajah N., Smith S., [1994], Tax reform and economic transition in the Czech Republic, "Fiscal Studies", vol. 15.
- Hines Jr. J.R., [1996], Tax Policy and the Activities of Multinational Corporations, National Bureau of Economic Research, NBER Working Paper 5589, Cambridge, Mass.
- Pearson R., [1973], Net Profitability, Domestic Resource Costs, and Effective Rate of Production, Food Research Institute, Stanford University.
- Sedmihradsky M., Klazar S., [2001], Tax Competition for FDI in Central - European Countries, University of Economics Prague,Working Paper, Prague.
- Statistical materials and data of OECD, Eurostat, OPEC, GUS.
- Structures of the Taxation Systems in the European Union, [2004], European Commission Directorate General Taxation and Customs Union, Luxembourg.
- Treaty Establishing the European Community, [2002], "Official Journal of the European Community", 325 of 24 December.
- Wilson J.D., [1999], Theories of Tax Competition, "National Tax Journal", June.
- Cytowane przez
- ISSN
- 0867-0005
- Język
- eng
