Is there regional tax competition? Firm level evidence for Belgium
| Autor: | Hylke Vandenbussche, Karen Crabbé, Boudewijn Janssen |
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| Přispěvatelé: | Accounting & Information Management, RS: FdR IC Fiscale vraagstukken, RS: GSBE, RS: GSBE METEOR T5 |
| Jazyk: | angličtina |
| Rok vydání: | 2005 |
| Předmět: |
Attractiveness
Economics and Econometrics Double taxation Tax competition Effective tax rates belgian firms jel:C50 company accounts jel:F36 Competition (economics) Belgian firms effective tax rates Market economy Value-added tax Ad valorem tax jel:H25 Statutory law Economics Demographic economics Public finance |
| Zdroj: | De Economist, 153(3), 257-276. Springer |
| ISSN: | 0013-063X |
| Popis: | This is the first paper that looks at regional tax competition within one single country. In many countries in Europe, regions within a country differ substantially in their economic development and attractiveness to firms. Belgium is a typical example of a country where the economic situation of its 3 regions is very different. Our findings are indicative of regional tax competition, with a lower Effective Tax Rate (ETR) in the peripheral region of Wallonia than in Flanders. In addition to location variables, our empirical model explaining firm level heterogeneity in ETRs includes firm characteristics, sector membership and variables capturing statutory tax breaks. ispartof: De Economist vol:153 issue:3 pages:257-276 status: published |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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