PL EN


2014 | 3(20) | 11-27
Article title

Zmiany struktury obciążeń podatkowych w państwach unii europejskiej w okresie kryzysu a przewidywania teorii konkurencji podatkowej

Authors
Content
Title variants
EN
Changes of tax burden structure in the european union countries during the crisis vs. predictions of tax competition theory
Languages of publication
PL
Abstracts
EN
The article verifies the impact of economic variables on the tax burden in the European Union countries, which took place in period 2006-2011. We concentrate especially on compatibility with the predictions of some theories of international taxation. The confirmation of selected predictions should allow for the better understanding of the mechanisms behind the observed tax adjustments and to construct new theoretical models better fitted to the observations. We especially test for example: the hypothesis of tax competition in traditional form and with agglomeration effects, compensation hypothesis, hypothesis of tax export and fiscal solvency hypothesis. The main results confirm the impact of the crisis on the increase of the capital and labor tax burden. However, this effect has not led to the significant growth of the tax revenues. It stipulates that the situation of each country is more relevant for the explanations of the results than the weakening or strengthening of tax competition during the crisis.
Contributors
author
References
  • Baldwin R., Krugman P., 2004, Agglomeration, integration and tax harmonization, “European Economic Review”, vol. 48, no. 1, s. 1-23.
  • Bucovetsky S., 2003, Efficient migration and income tax competition, “Journal of Public Economic Theory”, vol. 5, no. 2, s. 249-278.
  • Eijffinger S., Wagner W., 2002, Taxation if capital is not perfectly mobile: Tax competition versus tax exportation, “EPRU Working Paper”, no. 2002-07.
  • Kanbur R., Keen M., 1993, Jeux sans frontières: tax competition and tax coordination when countries differ in size, “American Economic Review”, vol. 83, s. 877-892.
  • Krogstrup M., 2004, A synthesis of recent developments in the theory of capital tax competition, EPRU Working Paper, no. 2004-02.
  • Kudła J., 2012, Zmiany struktury wpływów budżetowych w wybranych państwach Unii Europejskiej w latach 2008-2010, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, „Finanse Publiczne”, nr 247, s. 180-190.
  • Kudła J., 2013, Ekonomia opodatkowania międzynarodowego, Difin, Warszawa.
  • Marceau N., Mongrain S., Wilson J., 2010, Why do most countries set high tax rates on capital?, “Journal of International Economics”, vol. 80, s. 249-259.
  • Mendoza E., Razin A., Tesar L., 1994, Effective tax rates in macroeconomics: Cross country estimates of factor incomes and consumption, “Journal of Monetary Economics”, vol. 34, s. 297-323.
  • Mendoza E., Tesar L., 2005, Why hasn’t tax competition triggered a race to the bottom? some quantitative lessons from the EU, “Journal of Monetary Economics”, vol. 52, no. 1, s. 163-204.
  • Owsiak S., 2011, Wpływ kryzysu na wydatki publiczne, [w:] A. Alińska, B. Pietrzak (red.), Finanse publiczne a kryzys ekonomiczny, CeDeWu, Warszawa, s. 69-82.
  • Piątkowski M., 2009, Międzynarodowa konkurencja podatkowa i jej implikacje dla Europy Środkowo-Wschodniej, „Ekonomista”, nr 6, s. 775-787.
  • Piotrowska-Marczak K., 2011, Iluzje reform finansów publicznych w warunkach kryzysu, [w:] A. Alińska, B. Pietrzak (red.), Finanse publiczne a kryzys ekonomiczny, CeDeWu, Warszawa, s. 87-94.
  • Swank D., 1998, Funding the welfare state: Globalization and taxation of business in advanced capitalist economies, “Political Studies”, vol. 46, no. 4, s. 671-692.
  • Zodrow G., Mieszkowski P., 1986, Pigou, Tiebout, property taxation and the underprovision of local public goods, “Journal of Urban Economics”, vol. 19, s. 356-370.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-2a793a3b-c910-41aa-b62b-062514e7fa62
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.