Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/128873 
Autor:innen: 
Erscheinungsjahr: 
2008
Schriftenreihe/Nr.: 
WIFO Working Papers No. 328
Verlag: 
Austrian Institute of Economic Research (WIFO), Vienna
Zusammenfassung: 
This working paper examines whether the EU countries are in a race-to-the-bottom competition with regard to their corporate taxes. An empirical model is used to determine whether such a race is actually on, i.e., whether states reduce their taxation of capital income in response to increasing capital mobility. The model includes not just capital mobility but also other factors that are assumed to impact on the intensity of tax competition, such as the size of a country and its economic importance compared to its competitors. Although the results did not correspond to the theoretical model, it is still not possible to reject the race-to-the-bottom hypothesis so that the existence of competition cannot be excluded when it comes to corporate taxes.
Schlagwörter: 
Steuerwettbewerb
optimale Besteuerung
effektive Unternehmenssteuerbelastung
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
351.56 kB





Publikationen in EconStor sind urheberrechtlich geschützt.