Trends in income taxation: are taxes converging in Central and Eastern European countries?

被引：0

作者：

Bernardelli, Michal ^{[1
]}

Felis, Pawel ^{[1
]}

Jamrozy, Marcin ^{[1
]}

Lipiec, Jacek ^{[1
]}

Malinowska-Misiag, Elzbieta ^{[1
]}

Szlezak-Matusewicz, Joanna ^{[1
]}

Otczyk, Grzegorz ^{[1
]}

机构：

[1] SGH Warsaw Sch Econ, Warsaw, Poland

来源：

INTERNATIONAL JOURNAL OF MANAGEMENT AND ECONOMICS | 2023年 / 59卷 / 04期

关键词：

income tax; tax competition; tax convergence;

D O I：

10.2478/ijme-2023-0019

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the taxation system and trends in income taxation in the CEECs by adapting the hidden Markov model approach. We find that many CEECs have reduced income taxation in the analysis period, mainly by lowering tax rates. Corporate income taxes have also decreased in many CEECs in the same period; however, the reverse has been observed too. Both convergence and divergence have been identified among the CEECs over the period considered. The speed of these processes based on the used variables varied depending on both exogenous and endogenous factors. These factors have been diagnosed as being specific to the periods of tax reforms, i.e., before and after accession to the European Union (EU) and the global financial crisis.

引用

页码：349 / 370

页数：22

共 50 条

[31] Antimicrobial stewardship in Central Eastern European countries
Allerberger, Franz
Janata, Oskar
Mayerhofer, Lothar
Kanitz, Elisabeth Eva
Springer, Burkhard
[J]. WIENER MEDIZINISCHE WOCHENSCHRIFT, 2021, 171 (SUPPL 1) : S9 - S28
[32] MACROECONOMIC STABILITY OF CENTRAL AND EASTERN EUROPEAN COUNTRIES
Weiszenbacher, Arnold
[J]. EUROPEAN UNION IN TIMES OF CRISIS: PERSPECTIVES AND SOLUTIONS (EURINT 2014), 2014, : 263 - 278
[33] Unions and politics in central and eastern European countries
Reutter, W
[J]. OSTEUROPA, 1995, 45 (11): : 1048 - 1063
[34] Antimicrobial stewardship in central eastern european countries
Rudolf Anschober
[J]. Wiener Medizinische Wochenschrift, 2021, 171 : 1 - 1
[35] Inflation persistence in central and eastern European countries
Darvas, Zsolt
Varga, Balazs
[J]. APPLIED ECONOMICS, 2014, 46 (13) : 1437 - 1448
[36] Antimicrobial stewardship in central Eastern European countries
Franz Allerberger
Bernhard Küenburg
[J]. Wiener Medizinische Wochenschrift, 2021, 171 : 2 - 3
[37] Regional Disparities in the Central and Eastern European Countries
Zamfir , Madalina Elena
Arsani, Alina Inoela
[J]. VISION 2020: SUSTAINABLE ECONOMIC DEVELOPMENT, INNOVATION MANAGEMENT, AND GLOBAL GROWTH, VOLS I-IX, 2017, 2017, : 5748 - 5755
[38] Fiscal Consolidations in the Central and Eastern European Countries
António Afonso
Christiane Nickel
Philipp C. Rother
[J]. Review of World Economics, 2006, 142 : 402 - 421
[39] European Union banking legislation and the Central and Eastern European countries
Clarotti, P
[J]. REFORM OF LATIN AMERICAN BANKING SYSTEMS, 2000, 11 : 69 - +
[40] Restructuring European Union trade with Central and Eastern European countries
Fidrmuc J.
[J]. Atlantic Economic Journal, 2000, 28 (1) : 83 - 92

← 1 2 3 4 5 →