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Corporate Tax Rates and Regional Integration : Evidence from Transition Countries

Author

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  • Klofat, Aleksandra

    (University Witten/Herdecke)

Abstract

Corporate tax rates in the industrialized countries have been decreasing for many years. Many scholars attribute this decline to tax competition. However, less attention has been paid to the relation between regional economic integration and tax rates. This study addresses this issue by concentrating on two integration initiatives in the European Union and the Eurasian Economic Union. This study finds evidence that the declining corporate tax rates are, to the varying extents, driven by the progressive regional integration. The convergence of corporate tax rates also shows that the regional integration within the Eurasian Economic Union is, despite significant skepticism expressed from various angles, working in practice.

Suggested Citation

  • Klofat, Aleksandra, 2017. "Corporate Tax Rates and Regional Integration : Evidence from Transition Countries," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 32(1), pages 01-34.
    • Handle: RePEc:ris:integr:0705
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    Cited by:

    1. Nenubari Ikue John & Ifeanyichukwu Lucky Amabuike & Joseph Ade Ajaba & John Akin Sodipo & Linus Bamekpari Enegesi, 2020. "Financial system, trade concentration and economic growth in West African Monetary Zone (WAMZ)," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(4), pages 426-436, July.
    2. Ehigiamusoe, Kizito Uyi & Lean, Hooi Hooi, 2019. "Do economic and financial integration stimulate economic growth? A critical survey," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-27.

    More about this item

    Keywords

    Tax Competition; Regional Integration; Eurasian Economic Union; Corporate Tax Rates; Transition Countries;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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