Acceso abierto

Corporate Income Tax Rates in the EU Member States: Why Lower Means Better


Cite

Aizcorbe, A., Kennickell, A.B., Moore, K.B. (2003). Recent Changes in U.S. Family Finances: Evidence from the 1998 and 2001 Survey of Consumer Finances. Federal Reserve Bulletin, 89 (1), 1-32.10.17016/bulletin.2003.89-1Search in Google Scholar

Altshuler, R., Grubert, H. (2004). Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence. Working papers / Rutgers University, Department of Economics (2004,06).Search in Google Scholar

Ballard, C.L., Shoven, J.B., Whalley, J. (1985). General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States. 75(1), 128-138.Search in Google Scholar

Bretschger, L., Hettich, F. (2002). Globalisation, Capital Mobility and Tax Competition: Theory and Evidence for OECD Countries. European Journal of Political Economy, 18(4), 695-716.10.1016/S0176-2680(02)00115-5Search in Google Scholar

Clausing, K. (2007). Corporate Tax Revenues in OECD Countries. International Tax and Public Finance, 14(2), 115-133.10.1007/s10797-006-7983-2Search in Google Scholar

de Mooij, R.A. (2005). Will Corporate Income Taxation Survive? De Economist, 153(3), 277-301.10.1007/s10645-005-1989-5Search in Google Scholar

Deloitte. (2018). Withholding Tax Rates.Search in Google Scholar

Devereux, M.P. (2007). Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, |Bases and Revenues. Working Papers, 0704.Search in Google Scholar

Devereux, M.P., Griffith, R., Klemm, A. (2002). Corporate Income Tax Reforms and International Tax Competition. Economic Policy, 35, 451-495.10.1111/1468-0327.00094Search in Google Scholar

Devereux, M.P., Griffith, R., Klemm, A. (2004). Why has the UK Corporation Tax Raised so much Revenue? Fiscal Studies, 25(4), 367–388.10.1111/j.1475-5890.2004.tb00543.xSearch in Google Scholar

Devereux, M.P., Lockwood, B., Redoano, M. (2008). Do Countries Compete Over Corporate Tax Rates? Journal of Public Economics, 92, 1210–1235.10.1016/j.jpubeco.2007.09.005Search in Google Scholar

Diamond, P.A., Mirrlees, J.A. (1971). Optimal Taxation and Public Production II: Tax Rules. The American Economic Review, 61(3), 261-278.Search in Google Scholar

EC. (2001). Company Taxation in the Internal Market. Commission Staff Working Paper.Search in Google Scholar

EU. (2018). Taxation Trends in the Europan Union.Search in Google Scholar

EU. (2013). Taxation Trends in the European Union.Search in Google Scholar

EU. (2017). Taxation Trends in the European Union.Search in Google Scholar

Feld, L.P., Schneider, F. (2010). Survey on the Shadow Economy and Undeclared Earnings in OECD Countries. German Economic Review, 11(5), 109-149.10.1111/j.1468-0475.2009.00466.xSearch in Google Scholar

Friedman, E., Johnson, S., Kaufamm, D., Zoido-Lobaton, P. (2000). Dodging the Grabbing Hand: the Determinants of Unofficial Activity in 69 countries. Journal of Public Economics, 76(3), 459-493.10.1016/S0047-2727(99)00093-6Search in Google Scholar

Fullerton, D., Kodrzycki Henderson, Y. (1989). The Marginal Excess Burden of Different Capital Tax Instruments. The Review of Economics and Statistics, 71(3), 435-442.10.2307/1926900Search in Google Scholar

Ganghof, S. (1999). Adjusting National Tax Policy to Economic Internationalisation: Strategies and Outcomes. MPIfG Discussion Paper.10.1093/0199240922.003.0013Search in Google Scholar

Genschel, P., & Schwarz, P. (2011). Tax Competition: a Literature Review. Socio-Economic Review, 9, 339-370.10.1093/ser/mwr004Search in Google Scholar

Genschel, P., Kemmerling, A., Seils, E. (2011). Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market. Journal of Common Market Studies, 49 (3), 585-606.10.1111/j.1468-5965.2010.02136.xSearch in Google Scholar

Gordon, R.H. (1992). Can Capital Income Taxes Survive in Open Economies? The Journal of Finance, 47(3), 1159-1180.10.1111/j.1540-6261.1992.tb04009.xSearch in Google Scholar

Gordon, R.H. (1986). Taxation of Investment and Savings in a World Economy. American Economic Review, 76(5), 1086-1102.Search in Google Scholar

Gordon, R.H., Varian, H.R. (1989). Taxation of Asset Income in the Presence of a World Securities Market. Journal of International Economics, 26(314), 205-226.10.1016/0022-1996(89)90001-9Search in Google Scholar

Harberger, A.C. (1962). The Incidence of the Corporation Income Tax. The Journal of Political Economy, 70(3), 215-240.10.1086/258636Search in Google Scholar

Haufler, A., Klemm, A.D., Schjelderup, G. (2009). Economic Integration and the Relationship between Profit and Wage Taxes. Public Choice, 138(3), 423-446.10.1007/s11127-008-9368-9Search in Google Scholar

Hayashi, F. (1982). Tobin’s Marginal q and Average q: A Neoclassical Interpretation. Econometrica, 50(1), 213-224.10.2307/1912538Search in Google Scholar

Hicks, A.M., Swank, D.H. (1992). Politics, Institutions, and Welfare Spending in Industrialized Democracies, 1960-82. The American Political Science Review, 86(3), 658-674.10.2307/1964129Search in Google Scholar

Huizinga, H., Laeven, L. (2008). International Profit Shifting within Multinationals: a Multi-Country Perspective. Journal of Public Economics, 92(5-6), 1164-1182.10.1016/j.jpubeco.2007.11.002Search in Google Scholar

Jacobs, O.H., Spengel, C., Finkenzeller, M., Roche, M. (2003). Company Taxation in the New EU Member States. Ernst & Young and ZEW.Search in Google Scholar

Judd, K. L. (1987). The Welfare Cost of Factor Taxation in a Perfect Foresight Model. Journal of Political Economy, 95(4), 675-709.10.1086/261481Search in Google Scholar

Karpowicz, A., Majewska, E. (2018). Corporate Income Tax Determinants: How Important is the Tax Rate? Economic and Social Development: Book of Proceedings; Varazdin.Search in Google Scholar

Lee, D.R., McKenzie, R.B. (1989). The International Political Economy of Declining Tax Rates. National Tax Journal, 42(1), 79-83.10.1086/NTJ41788775Search in Google Scholar

PricewaterhouseCoopers, & ZEW. (2005). International Taxation of Expatriates. Survey of 20 Tax and Social Security Regimes and Analysis of Effective Tax Burdens on International Assignments. Fachverlag Moderne Wirtschaft.Search in Google Scholar

Schneider, F. (2013). Size and Development of the Shadow Economy of 31 European and 5 other OECD Countries from 2003 to 2012: Some New Facts.Search in Google Scholar

Schneider, F. (2015). Size and Development of the Shadow Economy of 31 European and 5 other OECD Countries from 2003 to 2015: Different Developments.Search in Google Scholar

Schneider, F., Medina, L. (2017). Shadow Economies around the World: New Results for 158 Countries over 1991-2015. CESIFO WORKING PAPER.Search in Google Scholar

Schratzenstaller, M. (2007). Company Tax Coordination in the EU – Status Quo and Perspectives. Intereconomics - Review of European Economic Policy, 42(3), 116-120.10.1007/s10272-007-0215-xSearch in Google Scholar

Slemrod, J. (2004). Are Corporate Tax Rates, or Countries, Converging? Journal of Public Economics, 88(6), 1169-1186.10.1016/S0047-2727(03)00061-6Search in Google Scholar

Slemrod, J. (2007). Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspectives, 21(1), 25–48.10.1257/jep.21.1.25Search in Google Scholar

Sørensen, P.B. (2007). Can Capital Income Taxes Survive? And Should They? CESifo Economic Studies, 53(2), 172-228.10.1093/cesifo/ifm010Search in Google Scholar

Stiglitz, J.E. (2004). Ekonomia sektora publicznego. Warszawa: PWN.Search in Google Scholar

Tobin, J. (1969). A General Equilibrium Approach To Monetary Theory. Journal of Money, Credit and Banking, 1(1), 15-29.10.2307/1991374Search in Google Scholar

Weichenrieder, A.J. (2005). (Why) Do we need Corporate Taxation? CESifo Working Paper Series, 1495.10.2139/ssrn.759486Search in Google Scholar

Wilson, J.D. (1986). A Theory of Interregional Tax Competition. Journal of Urban Economics, 19(3), 296-315.10.1016/0094-1190(86)90045-8Search in Google Scholar

Wilson, J.D. (1999). Theories of Tax Competition. National Tax Journal, 52(2), 269-304.10.1086/NTJ41789394Search in Google Scholar

Winner, H. (2005). Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data. International Tax and Public Finance, 12(5), 667-687.10.1007/s10797-005-2915-0Search in Google Scholar

Zodrow, G.R. (2006). Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies. International Tax and Public Finance, 13(2), 269-294.10.1007/s10797-006-4862-9Search in Google Scholar

Zodrow, G.R., Mieszkowski, P. (1986). Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods. Journal of Urban Economics, 19(3), 356-370.10.1016/0094-1190(86)90048-3Search in Google Scholar

Zodrow, G.R., Mieszkowski, P. (1983). The Incidence of the Property Tax: The Benefit View versus the New View. In G. R. Zodrow, Local Provision of Public Services: The Tiebout Model after Twenty-Five Years (pp. 109-130). New York: Academic Press.10.1016/B978-0-12-781820-7.50010-8Search in Google Scholar