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Tax Competition in the European Union and Its Influence on the Shift in the Tax Burden
[Daňová soutěž v Evropské měnové unii a její vliv na přesun daňového břemene]

Author

Listed:
  • Danuše Nerudová
  • Svatopluk Kapounek
  • Jitka Poměnková

Abstract

The paper deals with the testing of the hypothesis, whether there is negative correlation between the time series of corporate income tax yield and personal income tax yield in the states of EMU and the Czech Republic. The correlation analysis has not proved the negative correlation (except Netherlands) on 5% level of importance. It can be assumed, that in most cases the present competition in the filed of corporate income taxation in the EU does not lead to the shift in the tax burden from corporations on the individuals. The differences of corporate income taxation in individual member states reflect the different economic conditions - countries with higher tax rates offers more quality labor force and stable business environment, while the newly accessed countries use the lower tax rates for their establishment on the internal market of the European union.

Suggested Citation

  • Danuše Nerudová & Svatopluk Kapounek & Jitka Poměnková, 2007. "Tax Competition in the European Union and Its Influence on the Shift in the Tax Burden [Daňová soutěž v Evropské měnové unii a její vliv na přesun daňového břemene]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(2), pages 55-72.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:2:id:222:p:55-72
    DOI: 10.18267/j.cfuc.222
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    References listed on IDEAS

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    1. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
    2. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    3. Janeba, Eckhard & Smart, Michael, 2003. "Is Targeted Tax Competition Less Harmful Than Its Remedies?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(3), pages 259-280, May.
    4. Enrique G. Mendoza & Linda L. Tesar, 2003. "A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility," NBER Working Papers 9746, National Bureau of Economic Research, Inc.
    5. Puhani, Patrick A., 1999. "Labour Mobility - An Adjustment Mechanism in Euroland?," IZA Discussion Papers 34, Institute of Labor Economics (IZA).
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    More about this item

    Keywords

    Tax competition; Shift in the tax burden; European Monetary Union; Corporate Income Tax; Personal Income Tax; Daňová soutěž; Přesun daňového břemene; Evropská měnová unie; Daň z příjmu korporací; Daň z příjmu fyzických osob;
    All these keywords.

    JEL classification:

    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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