Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis

1. Person: Mühlböck, Vanessa
Format: Online-Artikel
Sprache: English
Veröffentlicht: Austrian Institute of Economic Research (WIFO) 2008
Serien: WIFO Working Papers
Schlagworte: Unternehmensbesteuerung
Steuerwettbewerb
Optimale Besteuerung
Steuerbelastung
EU-Staaten
Corporate taxation
Tax competition
Optimal taxation
Tax burden
EU countries
Online Zugang: https://www.econstor.eu/bitstream/10419/128873/1/wp_328.pdf
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id
oai_econstor.eu_10419-128873
recordtype
econstor
institution
MPG
collection
ECONSTOR
title
Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis
spellingShingle
Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis
Unternehmensbesteuerung
Steuerwettbewerb
Optimale Besteuerung
Steuerbelastung
EU-Staaten
Corporate taxation
Tax competition
Optimal taxation
Tax burden
EU countries
Mühlböck, Vanessa
WIFO Working Papers
title_short
Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis
title_full
Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis
title_fullStr
Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis
title_full_unstemmed
Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis
title_sort
Corporate Tax Competition in the EU 25. An Empirical Investigation of the "Race-to-the-Bottom" Hypothesis
format
electronic Article
format_phy_str_mv
Paper
publisher
Austrian Institute of Economic Research (WIFO)
publishDate
2008
language
English
topic
Unternehmensbesteuerung
Steuerwettbewerb
Optimale Besteuerung
Steuerbelastung
EU-Staaten
Corporate taxation
Tax competition
Optimal taxation
Tax burden
EU countries
topic_facet
Corporate taxation
Tax competition
Optimal taxation
Tax burden
EU countries
author
Mühlböck, Vanessa
description
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.
url
https://www.econstor.eu/bitstream/10419/128873/1/wp_328.pdf
series
WIFO Working Papers
seriesStr
WIFO Working Papers
WIFO Working Papers
series2
WIFO Working Papers
series2_facet
WIFO Working Papers
up_date
2019-11-17T03:54:23.180Z
_version_
1650419705400262660

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