Enlarging the European Union: Taxation and Corruption in the New Member States

M van der Hoek

MPRA Paper from University Library of Munich, Germany

Abstract: This paper addresses the run up to the recent European Union enlargement. It considers the accession of 10 Eastern European countries in view of the pre-existing economic conditions. The paper also raises the question how the new member states can tackle their deficit problems. In particular, the paper pays attention to the question at what point the emphasis should be placed on cutting expenditure rather than raising revenues. Furthermore, the paper addresses tax capacity and tax effort in the new member states. Finally, the paper looks at possible negative relationships between corruption and tax effort on the one hand and corruption and foreign direct investments on the other.

Keywords: EU enlargement; transition economics; tax effort; tax capacity (search for similar items in EconPapers)
JEL-codes: H26 P35 (search for similar items in EconPapers)
Date: 2008, Revised 2007-08-30
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Taxation and Public Finance in Transition and Developing Economies (2008): pp. 11-23

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:11546

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