IDEAS home Printed from https://ideas.repec.org/a/bac/fsecub/15-21-07.html
   My bibliography  Save this article

The Impact Of Tax System On Global Competitiveness. Analysis On The Level Of European Union Member States

Author

Listed:
  • Mihaela Brîndusa Tudose
  • Constantin Strapuc

Abstract

Summarizing the results of theoretical and empirical research, the paper aims to analyze the impact of tax system on global competitiveness through the following three variables: taxation on incentives to invest; total tax rate and taxation on incentives to work. Summarizing the analysis to the European Union member states, the paper presents rankings and provides interpretations for each case. Luxembourg is the country where there is registered: a) the biggest impact on competitiveness of tax policies supporting investment, b) the largest fiscal affordability (measured by GDP/capita and total tax rate) and c) the most generous labor taxation system in the EU. However, in the ranking realized based on the global competitiveness index Luxembourg ranks on the 22nd place, on the first place being Finland.

Suggested Citation

  • Mihaela Brîndusa Tudose & Constantin Strapuc, 2015. "The Impact Of Tax System On Global Competitiveness. Analysis On The Level Of European Union Member States," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 21.
  • Handle: RePEc:bac:fsecub:15-21-07
    as

    Download full text from publisher

    File URL: http://sceco.ub.ro/DATABASE/repec/pdf/2015/20152107.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Krugman, Paul R, 1996. "Making Sense of the Competitiveness Debate," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 12(3), pages 17-25, Autumn.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Coppola, A. & Ianuario, S. & Chinnici, G. & Di Vita, G. & Pappalardo, G. & D'Amico, D., 2018. "Endogenous and Exogenous Determinants of Agricultural Productivity: What Is the Most Relevant for the Competitiveness of the Italian Agricultural Systems?," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 10(2).
    2. Sung Li & Long Zhao, 2015. "The competitiveness and development strategies of provinces in China: a data envelopment analysis approach," Journal of Productivity Analysis, Springer, vol. 44(3), pages 293-307, December.
    3. Julian Bundo & Mirdaim Axhami, 2020. "An Exploratory Study of Place Marketing Factors in Albanian Football," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 6, ejes_v6_i.
    4. Giammario Impullitti, 2007. "International Schumpeterian Competition and Optimal R&D subsidies," Economics Working Papers ECO2007/55, European University Institute.
    5. Fantechi, Federico & Fratesi, Ugo, 2024. "Spatial patterns of territorial competitiveness: The role of peripherality, urbanization and physical geography," Socio-Economic Planning Sciences, Elsevier, vol. 91(C).
    6. Alan Collins, 2007. "Making Truly Competitive Cities – On The Appropriate Role For Local Government," Economic Affairs, Wiley Blackwell, vol. 27(3), pages 75-80, September.
    7. Massimo Aria & Giuseppe Lucio Gaeta & Ugo Marani, 2019. "Similarities and Differences in Competitiveness Among European NUTS2 Regions: An Empirical Analysis Based on 2010–2013 Data," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 142(1), pages 431-450, February.
    8. Peter Mayerhofer & Oliver Fritz & Dieter Pennerstorfer, 2010. "Dritter Bericht zur internationalen Wettbewerbsfähigkeit Wiens," WIFO Studies, WIFO, number 42430, April.
    9. Marta Nečadová, 2015. "Selected Approaches to Measurement of National Competitiveness and the Results of Visegrad Group in Years 2007-2014 [Vybrané přístupy k měření národní konkurenceschopnosti: výsledky zemí Visegrádsk," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2015(2), pages 22-39.
    10. Argentino Pessoa, 2013. "Competitiveness, Clusters And Policy At The Regional Level: Rhetoric Vs. Practice In Designing Policy For Depressed Regions," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(1), pages 101-116, June.
    11. Ayda Eraydın & Bilge Armatlı Köroğlu & Hilal Erkuş Öztürk & Suna Senem Yaşar, 2008. "Network Governance for Competitiveness: The Role of Policy Networks in the Economic Performance of Settlements in the Izmir Region," Urban Studies, Urban Studies Journal Limited, vol. 45(11), pages 2291-2321, October.
    12. Zhelev, Paskal & Tzanov, Tzvetomir, 2012. "Bulgaria's export competitiveness before and after EU accession," MPRA Paper 104698, University Library of Munich, Germany.
    13. Silvia Simon, 2007. "Internationale Wettbewerbsfähigkeit des Fürstentums Liechtenstein - Ability to Sell," Arbeitspapiere 12, Liechtenstein-Institut.
    14. Mónica Eliana FLÓREZ BUSTAMANTE, 2016. "Índices de Competitividad para las Principales Ciudades en Colombia," Archivos de Economía 15058, Departamento Nacional de Planeación.
    15. Bhisma K. Bhusal & James R. Wilson & Susana Franco, 2014. "Rethinking Policy Intervention for the Transition towards Competitive Trade-Led Green Growth," Working Papers 2014R02, Orkestra - Basque Institute of Competitiveness.
    16. Michael W. P. Fortunato & Theodore R. Alter & Sujana Adapa & Philip Thomas, 2017. "Intentional Innovation Communities: Concepts and Preliminary Evidence," Economic Development Quarterly, , vol. 31(2), pages 100-115, May.
    17. Pragya Bhawsar & Utpal Chattopadhyay, 2015. "Competitiveness: Review, Reflections and Directions," Global Business Review, International Management Institute, vol. 16(4), pages 665-679, August.
    18. Mark Thissen & Frank van Oort & Philip McCann & Raquel Ortega-Argilés & Trond Husby, 2020. "The Implications of Brexit for UK and EU Regional Competitiveness," Economic Geography, Taylor & Francis Journals, vol. 96(5), pages 397-421, October.
    19. Attila Havas & Doris Schartinger & K. Matthias Weber, 2022. "Innovation Studies, Social Innovation, and Sustainability Transitions Research: From mutual ignorance towards an integrative perspective?," CERS-IE WORKING PAPERS 2227, Institute of Economics, Centre for Economic and Regional Studies.
    20. Dumont, Michel, 2005. "Do we have to look at China to tell our fortune?," MPRA Paper 102433, University Library of Munich, Germany.

    More about this item

    Keywords

    the global competitiveness index; efficiency; innovation; the total tax rate; fiscal facilities;
    All these keywords.

    JEL classification:

    • F02 - International Economics - - General - - - International Economic Order and Integration
    • F14 - International Economics - - Trade - - - Empirical Studies of Trade

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bac:fsecub:15-21-07. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bogdan Nichifor (email available below). General contact details of provider: https://edirc.repec.org/data/fseubro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.