Artikel
A Quantitative Approach to Measure Tax Competitiveness Between EU Countries
The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and investments from other intra- and inter-countries. The value added tax (VAT), property tax as well as corporate and personal taxes are examined for the twenty seven (27) European Union (EU) countries. The methods applied consist of Least Square Dummy variable models and the results from the estimations for each one of the aforementioned taxes are integrated into a new total competitiveness taxation index (TCTI), following weighted hierarchical quantitative approaches. Our findings suggest that significant differences still exist between the countries examined and the application of diverse tax regime systems results in various tax performances. Using the above procedure, we also find that subgroups exist within the (27) EU countries and that EU lacks taxation policies with common rules or restrictions. Following the TCTI methodology proposed by this research, a tool for monitoring EU tax regimes is introduced in order to assist in the EU integration to a common tax regime.
- Language
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Englisch
- Bibliographic citation
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Journal: International Journal of Economic Sciences and Applied Research ; ISSN: 1791-3373 ; Volume: 7 ; Year: 2014 ; Issue: 3 ; Pages: 7-23 ; Kavala: Eastern Macedonia and Thrace Institute of Technology
- Classification
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Wirtschaft
Taxation, Subsidies, and Revenue: General
Mathematical and Quantitative Methods: General
Urban, Rural, Regional, Real Estate, and Transportation Economics: General
- Subject
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Taxation
Public Economics
Tax Regime Structure
Quantitative Methods
- Event
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Geistige Schöpfung
- (who)
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Liapis, Konstantinos J.
Galanos, Christos L.
Politis, Evangelos D.
Kantianis, Dimitrios D.
- Event
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Veröffentlichung
- (who)
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Eastern Macedonia and Thrace Institute of Technology
- (where)
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Kavala
- (when)
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2014
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Liapis, Konstantinos J.
- Galanos, Christos L.
- Politis, Evangelos D.
- Kantianis, Dimitrios D.
- Eastern Macedonia and Thrace Institute of Technology
Time of origin
- 2014
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Tax rates and tax revenues in the context of tax competitiveness
External competitiveness of EU candidate countries
External competitiveness of EU candidate countries
Competitiveness of Central-Eastern European Countries
Building industrial competitiveness in developing countries
Towards a new measure of a country's competitiveness: applying canonical correlation
Competitiveness of developing and state trading countries
Competition, innovation and competitiveness in developing countries
The Russian tax system and its international competitiveness
Tax competitiveness of the new EU member states
The comparison of the Polish tax system with the tax systems in the EU countries : implications for the international location competitiveness
Green tax reform and competitiveness
Tax rates and tax revenues in the context of tax competitiveness
External competitiveness of EU candidate countries
External competitiveness of EU candidate countries
Competitiveness of Central-Eastern European Countries
Building industrial competitiveness in developing countries
Towards a new measure of a country's competitiveness: applying canonical correlation
Competitiveness of developing and state trading countries
Competition, innovation and competitiveness in developing countries
The Russian tax system and its international competitiveness
Tax competitiveness of the new EU member states