 Why the EU-15 Maintains Higher CIT Rates than the New Member States?Karpowicz Andrzej
International Journal of Management and Economics, 2014, vol. 42, issue 1, 98-120 Abstract: The European Union is not a homogenous area. This lack of homogeneity extends to taxes, which vary across jurisdictions. On average, Western Europe imposes significantly higher taxes on capital than New Member States, which joined the Community in 2004 and 2007. Often this fact is simply taken for granted. However, there are several arguments that can explain this variance. Although several of these arguments are well known and have been researched, they have not been assessed in combination, or used in a comparative analysis of corporate income tax (CIT) rates between EU member states. Because of interest in harmonizing CIT throughout the EU, the roots of divergent CIT is of particular and timely value. Therefore, this article we attempts to demonstrate the differences in CIT rates in the EU-15 and New Member States. In so doing the general characteristics of these country grouping is identified, and then discussed in the context of the taxation theory. Keywords: macroeconomic policy; fscal policy; tax; corporate income tax (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:vrs:ijomae:v:42:y:2014:i:1:p:98-120:n:6 Access Statistics for this article International Journal of Management and Economics is currently edited by Mariusz Próchniak More articles in International Journal of Management and Economics from Warsaw School of Economics, Collegium of World Economy |
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