The empirical study of the tax competition in the European Union

Empirická analýza daňové soutěže v Evropské unii

Danuše Nerudová and Svatopluk Kapounek

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007, vol. 55, issue 3, 75-84

Abstract: The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor. The aim of the article is verify the hypothesis that increasing capital mobility leads to the decrease in the tax burden on capital and also that decrease in the tax burden on capital leads to the increase in the tax burden on labor. The hypothesis will be tested for EU Member States in the time period 1991-2005 by using cointegration analysis.

Keywords: tax competition; capital mobility; tax burden; cointegration analysis; correlation (search for similar items in EconPapers)
Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://acta.mendelu.cz/doi/10.11118/actaun200755030075.html (text/html)
http://acta.mendelu.cz/doi/10.11118/actaun200755030075.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2007055030075

DOI: 10.11118/actaun200755030075

Access Statistics for this article

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis is currently edited by Markéta Havlásková

More articles in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis from Mendel University Press
Bibliographic data for series maintained by Ivo Andrle ().