Salta al menu principale di navigazione Salta al contenuto principale Salta al piè di pagina del sito
Biuletyn Stowarzyszenia Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Uniwersytetu Lubelskiego

V. 17 N. 19 (2) (2022)

Artykuły

Tax Competition versus Personal Income Tax Harmonization and Tax Competitions, Labor Market and Economic Security Contributions. Sellected Issues

DOI: https://doi.org/10.32084/bsawp.4770  [Google Scholar]
Pubblicato: 2022-12-30

Abstract

Tax competition is a phenomenon directly related to globalization processes, especially to the growth of international mobility of employees and capital. Liberalization of labor and capital factors flow and decline of transaction costs account for the fact that individuals as well as capital seek attractive jurisdictions for their deposits, not only at home but also abroad. Theoretically, lowering tax rates does not have to result in lower budget revenue, as due to the flow of labor and capital factors, tax base will grow. However, if (theoretically) all EU countries decide to lower personal tax rates, the relative attractiveness of countries for PIT taxpayers (who may be treated as investors) will remain unchanged, while their budget revenues will decline. The tax income decline caused by lowering rates at unchanged tax base accounts for a situation when the country can allocate less money to accomplish their tasks of providing public goods. Mobile production factors (labor and capital) may easily be located in countries with low tax rates, which limits the possibility of increasing their taxation. The essence of tax competition often boils down to the belief that small tax burdens are the main factor determining the development of a given territory and its perception as an attractive place for final tax settlement.

Riferimenti bibliografici

  1. Akcigit, Ufuk, Salome Baslandze, and Stefanie Stantcheva. 2016. “Taxation and the International Mobility of Inventors.” American Economic Review. 10:2930-981. DOI: https://doi.org/10.1257/aer.20150237 [Google Scholar]
  2. Auerbach, Alan, and James Hines. 2001. “Taxation and economic efficiency.” NBER Working Paper 8181, 3-15. https://doi.org/10.3386/w8181 DOI: https://doi.org/10.3386/w8181 [Google Scholar]
  3. Auerbach, Alan, and Laurance Kotlikoff. 1987. “Evaluating fiscal policy with a dynamic simulation model.” American Economic Review 2:49-55. [Google Scholar]
  4. Buijink, Willem, Boudewijn Janssen, and Yvonne Schols. 1999. Final report of a study on corporate effective tax rates in the European Union (commissioned by the Ministry of Finance in the Netherlands. Maastricht: Universiteit Maastricht. [Google Scholar]
  5. Cnossen, Sijbren. 2001. “Tax Policy in the European Union: A review of Issues and Options.” Studies in Economic Policy 1:1-89. DOI: https://doi.org/10.2139/ssrn.340905 [Google Scholar]
  6. Davidson, Sinclair. 2007. “Tax Competition. Much To Do About Very Little.” The Center For Independent Studies, CIS Policy Monograph 78:1-20. [Google Scholar]
  7. Desai, Mihir, Fritz Foley, and James Hines. 2004. “Economic Effects of Regional Tax Havens.” NBER Working Paper 10806:1-10. https://doi.org/10.3386/w10806 DOI: https://doi.org/10.3386/w10806 [Google Scholar]
  8. Edwards, Justin, and Peter Keen. 1996. “Tax competition and Leviathan.” European Economic Review 40:113-34. DOI: https://doi.org/10.1016/0014-2921(95)00057-7 [Google Scholar]
  9. European Commission. 2020a. Taxation trends in the European Union. Data for the EU Member States, Iceland, and Norway. DG Taxation and Customs Union. https://taxation-customs.ec.europa.eu/taxation-1/economic-analysis-taxation/taxation-trends-european-union_en [accessed: 22.11.2022]. [Google Scholar]
  10. European Commission. 2020b. “Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee. Tax policy in the European Union – priorities for the years ahead. COM(2001) 260 final.” Official Journal of the European Communities C 284/6, 10.10.2001. [Google Scholar]
  11. Farrell, Josepg, and Peter Klemperer. 2007. “Coordination and lock-in: competition withswitching costs and network effects.” In Handbook of Industrial Organization, edited by Mark Armstrong, and Robert Porter. Elsevier 3:1967-2072. DOI: https://doi.org/10.1016/S1573-448X(06)03031-7 [Google Scholar]
  12. Hauter, Alan. 2001. Taxation in a Global Economy. Cambridge: Cambridge University Press. [Google Scholar]
  13. Huber, Brian. 1999. “Tax competition and tax coordination in an optimum income tax model.” Journal of Public Economics 71:441-58. DOI: https://doi.org/10.1016/S0047-2727(98)00083-8 [Google Scholar]
  14. James, Simon, and Christopher Nobes. 2012. The Economics of Taxation. Birmingham: Fiscal Publications. [Google Scholar]
  15. Kesti, Juahni. 2020. European Tax Handbook 2019. Amsterdam: IBFD International Bureau of Fiscal Documentation. [Google Scholar]
  16. Krajewska, Anna. 2012. Podatki w Unii Europejskiej. Warszawa: PWE. [Google Scholar]
  17. McGee, Robert. 2004. The Philosophy of Taxation and Public Finance. Boston–Dordtech–London: Springer New York. DOI: https://doi.org/10.1007/978-1-4419-9140-9 [Google Scholar]
  18. Osmundsen, Petter, Guttorm Schjelderup, and Peter Hagen. 2000. “Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information.” Journal of Population Economics 13:623-37. DOI: https://doi.org/10.1007/s001480050154 [Google Scholar]
  19. Skrzypek-Ahmed, Sylwia, and Tomasz Wołowiec Tomasz. 2015. “The problems of personal income taxation harmonization process in European Union countries.” Zeszyty Naukowe Wyższej Szkoły Ekonomii i Innowacji w Lublinie 10, no. 1:77-105. [Google Scholar]
  20. Torres, Carolina, Kirsti Mellbye, and Bert Brys. 2012. “Trends in Personal Income Tax and Employee Social Security Contribution Schedules.” OECD Working Papers 12:1-56. [Google Scholar]
  21. Verrue, Robert. 2004. Tax Competition in the EU. A few remarks on the current state of play. Brusseles: UE Commission. [Google Scholar]
  22. Wołowiec, Tomasz, and Cienkowski, Mirosław. 2016. “The need to harmonize of personal income taxation: an attempt of evaluation.” Zeszyty Naukowe Uczelni Warszawskiej im. Marii Skłodowskiej-Curie 3(53):111-24. [Google Scholar]
  23. Wołowiec, Tomasz, and Mirosław Cienkowski. 2014. “Personal income taxation as a very complex phenomenon: ways of reforming and a challenges for a future.” Globalization, the State and the Individual 3:21-38. [Google Scholar]
  24. Wołowiec, Tomasz, Anna Nedyalkova, and Mirosław Cienkowski. 2014. “Assumptions of tax systems in the European Union countries.” Globalization, the State and the Individual 4:87-99. [Google Scholar]
  25. Wołowiec, Tomasz. 2014. Harmonization of personal income taxation across European Union member states. Lublin: Innovatio Press. [Google Scholar]
  26. Wołowiec, Tomasz. 2016. Ways of personal income taxation harmonization process. Lublin: Innovatio Press. [Google Scholar]
  27. Zodrow, George. 2003. “Tax competition and tax coordination in the European Union.” International Tax and Public Finance 10:651-71. DOI: https://doi.org/10.1023/A:1026377819946 [Google Scholar]

Downloads

I dati di download non sono ancora disponibili.