English, Article, Journal or magazine article edition: Are your firmÕs taxes set in Warsaw ? Spatial tax competition in Europe Karen, CRABBE; Hylke, VANDENBUSSCHE

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Bookmark: http://trove.nla.gov.au/version/177905
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Are your firmÕs taxes set in Warsaw ? Spatial tax competition in Europe
Author
  • Karen, CRABBE
  • Hylke, VANDENBUSSCHE
Physical Description
  • preprint
Notes
  • Tax competition within the EU is fiercer than in the rest of the OECD with tax rates falling rapidly. This paper analyzes tax responses of EU-15 countries to corporate tax changes in the EU-10 new member states as a function of their proximity to these new member states. The average corporate tax rate in the new member states has always been considerably lower than the average in the EU-15 countries. Their entry into the EU eliminated capital barriers, allowing firms to locate in one of the new EU-10 with full access to the European Market. Our results indicate that EU-15 countries geographically closer to the new member states respond stronger to corporate tax changes in these new member states. We use a theoretical and a spatial regression framework to test the hypothesis that distance to a low tax region intensifies countriesÕ tax reaction functions
  • H25; H77; H39
  • RePEc:ctl:louvec:2008050
Language
  • English
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