Corporate Tax Rates and Regional Integration: Evidence from Transition Countries

Aleksandra Klofat ()
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Aleksandra Klofat: University Witten/Herdecke, Postal: Alfred-Herrhausen-Straße 50, 58448, Witten, Germany

Journal of Economic Integration, 2017, vol. 32, issue 1, 01-34

Abstract: Corporate tax rates in the industrialized countries have been decreasing for many years. Many scholars attribute this decline to tax competition. However, less attention has been paid to the relation between regional economic integration and tax rates. This study addresses this issue by concentrating on two integration initiatives in the European Union and the Eurasian Economic Union. This study finds evidence that the declining corporate tax rates are, to the varying extents, driven by the progressive regional integration. The convergence of corporate tax rates also shows that the regional integration within the Eurasian Economic Union is, despite significant skepticism expressed from various angles, working in practice.

Keywords: Tax Competition; Regional Integration; Eurasian Economic Union; Corporate Tax Rates; Transition Countries (search for similar items in EconPapers)
JEL-codes: F15 H25 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ris:integr:0705

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