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

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  • van der Hoek, M. Peter

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.

Suggested Citation

  • van der Hoek, M. Peter, 2008. "Enlarging the European Union: Taxation and Corruption in the New Member States," MPRA Paper 11546, University Library of Munich, Germany, revised 30 Aug 2007.
    • Handle: RePEc:pra:mprapa:11546
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    File URL: https://mpra.ub.uni-muenchen.de/11546/1/MPRA_paper_11546.pdf
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    References listed on IDEAS

    as
    1. Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalité dans les pays en voie de développement) (Tendencias tributarias en los países en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
    2. Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 1997/107, International Monetary Fund.
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    Cited by:

    1. Gheorghița Dincă & Marius Sorin Dincă & Camelia Negri & Mihaela Bărbuță, 2021. "The Impact of Corruption and Rent-Seeking Behavior upon Economic Wealth in the European Union from a Public Choice Approach," Sustainability, MDPI, vol. 13(12), pages 1-23, June.

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    More about this item

    Keywords

    EU enlargement; transition economics; tax effort; tax capacity;
    All these keywords.

    JEL classification:

    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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