The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F13%3A%230000026" target="_blank" >RIV/04274644:_____/13:#0000026 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries

Original language description

The aim of this study is to determine whether in corporate i n- come tax sphere exists the competition between states, which allows states with lower tax burdens to get higher tax revenues for the benefit of their budgets. The hypothesis is verified through a simple regression analysis u s- ing cross - sectional data for 17 EU countries in 2011. It has been found that the elasticity of the corporate income tax share in the GDP with respect to the implicit tax rate is 0.59 and the elasticity of corporate income tax per capita is 1.07 %. Both elasticities are positive, what indicates that tax co m- pet ition by reducing the effective taxation of corporations hasn’t been d e- tected

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Societas et Iurisprudentia

ISSN

1339-5467

e-ISSN

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Volume of the periodical

roč. I

Issue of the periodical within the volume

č. 1

Country of publishing house

SK - SLOVAKIA

Number of pages

13

Pages from-to

191-203

UT code for WoS article

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EID of the result in the Scopus database

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