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Corporate Income Taxation Dynamics: A Comparative Analysis of Portugal, Germany, Belgium, The Netherlands, and Luxembourg

Author

Listed:
  • Filipa Jesus

    (Porto Accounting and Business School (ISCAP), 4465-004 Porto, Portugal)

  • José Amorim

    (CEOS.PP, Porto Accounting and Business School (ISCAP), 4465-004 Porto, Portugal)

  • Catarina Cepeda

    (CEOS.PP, Porto Accounting and Business School (ISCAP), 4465-004 Porto, Portugal)

Abstract

This study seeks to undertake a comprehensive analysis and comparison of the corporate income tax systems across select European Union nations, with a specific focus on discerning disparities between the individual income tax (IIT) and corporate income tax (CIT) frameworks prevalent in Portugal, Holland, Belgium, Luxembourg, and Germany. With an institutional theory lens, we applied document analysis to describe the distinctive attributes characterizing each tax regime within the purview of competitive dynamics and fiscal competitiveness. Despite inherent limitations stemming from challenges in accessing tax-related information and potential oversights regarding socio-political determinants, this study underscores the imperative of grasping the intricate interplay between tax imposition levels and broader economic development trajectories. By furnishing valuable insights into prospective reforms pertaining to Portugal’s corporate income tax architecture, this scholarly inquiry significantly enriches our comprehension of tax competitiveness within the overarching framework of the global economic environment.

Suggested Citation

  • Filipa Jesus & José Amorim & Catarina Cepeda, 2024. "Corporate Income Taxation Dynamics: A Comparative Analysis of Portugal, Germany, Belgium, The Netherlands, and Luxembourg," JRFM, MDPI, vol. 17(6), pages 1-17, June.
    • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:6:p:251-:d:1417825
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    References listed on IDEAS

    as
    1. Caren Sureth & Dirk Langeleh, 2007. "The Degree of Integrating Corporate and Capital Gains Tax into Income Tax and its Impact on Investment Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 59(4), pages 310-339, October.
    2. repec:eme:ijlma0:ijlma-03-2014-0019 is not listed on IDEAS
    3. Gupta, Sanjay & Moore, Jared & Gramlich, Jeffrey & Hofmann, Mary Ann, 2009. "Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(2), pages 237-267, June.
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