Dilemmas of tax-inducted location decisions
Bibliographic Data
| ID | 13023239 |
|---|---|
| Authors | Michał Sosnowski (0000-0002-0567-5109, Wroclaw University of Economics and Business, corresponding author) |
| Year | 2014 |
| Volume | 7 |
| Issue | 2 |
| Pages | 83-95 |
| Publication date | 2014-09-20 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | JOURNAL OF INTERNATIONAL STUDIES (JOURNAL) |
| Journal identifiers | ISSN: 2071-8330 • E-ISSN: 2306-3483 |
| Publisher | Centre of Sociological Research, NGO (PUBLISHER) |
| DOI | 10.14254/2071-8330.2014/7-2/7 |
| OpenAlex | W2077195207 |
| Language | EN |
| Citations received | 3 |
| References cited | 4 |
In this paper the author discusses the problem how tax setting by governments may change the terms of competitiveness between countries and induce rms to initial location decisions. Here is important the question how direct tax coordination within the European Union will a ect the tax competition and the development of national economies. According to the author, any attempt at harmonization of tax policies done in an arbitrary way, contrary to the freedom of economic activity, and consisting in harmonizing income tax rates through setting up a minimum rate or rate brackets would be harmful to growing economies and might pose a real threat to economic development. On the other hand, the some current proposals CCCTB (common consolidated corporate tax base) could make tax regimes more transparent without limiting the conditions of tax competition
Ad valorem tax · Business · Corporate Tax · Direct tax · Double taxation · Economics · Indirect tax · International economics · International taxation · Limiting · Monetary economics · Public economics · State income tax · Tax avoidance · Tax competition · Tax harmonization · Tax rate · Tax reform · Value-added tax · Corporate Taxation and Avoidance · Economic and Fiscal Studies · Fiscal Policy and Economic Growth
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,27 |
| Citation span | 2015 - 2020 (6) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 3 |