Taxes in the EU New Member States and the Location of Capital and Profit

Michael Devereux

No 703, Working Papers from Oxford University Centre for Business Taxation

Abstract: This paper investigates taxes on corporate profit levied in the new member states of the European Union. Part A provides some background for analysing the current position of corporate taxes in the EU, paying particular attention to the position of the new member states. It has three sections. The first summarises the influences that taxes on profit can have on economic decisions. The second analyses the development of corporation taxes in the EU over the last ten years, making a comparison between the 15 countries who were members prior to 2005, and the 10 new member states joining in 2004. The third section speculates on future developments, summarising evidence on whether there has been significant tax competition, and if so, where it is likely to lead. Part B draws out some policy implications in the light of this evidence and in the light of recent proposals from the European Commission for a common consolidated tax base in the EU.

Date: 2007
New Economics Papers: this item is included in nep-eec and nep-pub
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