L’imposta sul reddito d’impresa: armonizzazione o concorrenza fiscale in Europa?
Journal title ECONOMIA PUBBLICA
Author/s Augusta Badriotti
Publishing Year 2010 Issue 2009/1-2
Language Italian Pages 22 P. 5-26 File size 1311 KB
DOI 10.3280/EP2009-001001
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The growing interaction of world economies has increased the mobility of capital and reinforced the fiscal competition among countries. Since its creation the European Union tried to encourage the mobility while at the same time attempting to reduce the distortions caused to economic activities. This paper studies effective tax rates in the European Union reviewing EU’s harmonization proposals of corporate income taxation. Empirical results based on a micro forward-looking approach originally developed by Devereux and Griffith (1998, 2003) are presented. The conclusions are supportive of the positive effect of EU’s actions, although stressing the potential effect that international tax competition has exerted all around the world
Keywords: Corporate taxation, capital taxation, tax harmonization, harmful tax competition, effective tax rate
Jel codes: H25, H32, H87 E62
Augusta Badriotti, L’imposta sul reddito d’impresa: armonizzazione o concorrenza fiscale in Europa? in "ECONOMIA PUBBLICA " 1-2/2009, pp 5-26, DOI: 10.3280/EP2009-001001