Tax Competition in the European Union and Its Influence on the Shift in the Tax Burden

Daňová soutěž v Evropské měnové unii a její vliv na přesun daňového břemene

Danuše Nerudová, Svatopluk Kapounek and Jitka Poměnková

Český finanční a účetní časopis, 2007, vol. 2007, issue 2, 55-72

Abstract: The paper deals with the testing of the hypothesis, whether there is negative correlation between the time series of corporate income tax yield and personal income tax yield in the states of EMU and the Czech Republic. The correlation analysis has not proved the negative correlation (except Netherlands) on 5% level of importance. It can be assumed, that in most cases the present competition in the filed of corporate income taxation in the EU does not lead to the shift in the tax burden from corporations on the individuals. The differences of corporate income taxation in individual member states reflect the different economic conditions - countries with higher tax rates offers more quality labor force and stable business environment, while the newly accessed countries use the lower tax rates for their establishment on the internal market of the European union.

Keywords: Tax competition; Shift in the tax burden; European Monetary Union; Corporate Income Tax; Personal Income Tax; Daňová soutěž; Přesun daňového břemene; Evropská měnová unie; Daň z příjmu korporací; Daň z příjmu fyzických osob (search for similar items in EconPapers)
JEL-codes: C22 H21 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.222

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