The Development of Corporate Tax Structures in the European Union from 1998 to 2015 Qualitative and Quantitative Analysis

Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, Kathrin

doi:10.2139/ssrn.3038789

Cited by 8 publications

(5 citation statements)

References 46 publications

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“…Based on a number of stylized facts on the EU and G7 countries Devereux et al (2002) indeed argue that tax rate cuts have been accompanied by tax base broadening, which according to them would then explain the path of tax collection. Recently, Brautigam et al (2017) identify interest deduction limitation rules and more restrictive loss provisions as the main drivers of tax base broadening in the EU-15 Member States since 2007, whereas in contrast Kawano and Slemrod (2016) find only limited evidence for such a tendency across OECD countries between 1980 and 2004. Other studies, in particular Sorensen (2007) and de Mooij and Nicodeme (2008a), have shown that besides tax base broadening this puzzle could be partly attributable to increases in the size of the corporate sector in the economy.…”

Section: Introductionmentioning

confidence: 99%

What Happened to Cit Collection? Solving the Rates-Revenues Puzzle

2018

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Section: Introductionmentioning

confidence: 99%

What Happened to Cit Collection? Solving the Rates-Revenues Puzzle

2018

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“…Because of their representation and participation in the creation of GDP, small and medium-sized enterprises are the generator behind the development of national economies, as noted by well-known economists such as Michael E. Porter 4 and Joseph BH ECONOMIC FORUM Schumpeter. 5 German authors Berthol, Kullas, Neumann, 6 Caree and Thurik 7 , as well as American authors Robbins, Pantousco and Fuller 8 have also contributed to the aforementioned findings regarding the developmental role of small and medium-sized enterprises in the United States and the developed countries of the European Union. Berthold et al 9 confirm that there is a positive correlation between the number of (newly established) enterprises, rates of self-employment, and economic growth.…”

Section: Literature Reviewmentioning

confidence: 96%

The limitations of entrepreneurship development in Bosnia and Herzegovina with special emphasis on tax regulations and procedures

Mangafić

Martinović

Mašić³

2019

BH Ekonomski forum

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Small and medium-sized enterprises account for over 99% of active businesses in Bosnia and Herzegovina, and face a number of limitations when performing their business activities. A number of those limitations relate to the nature of small and medium-sized enterprises, but most are due to the inadequate legal and regulatory framework for doing business. A disincentivised business environment and lack of a unified economic policy and sector strategies further complicate the position of small and medium-sized enterprises. The aim of this paper is to show the limitations faced by these companies. To this end, an investigation involving 119 small and medium-sized enterprises in Bosnia and Herzegovina was conducted.Convenience sampling was used in the research. Based on the survey, it is evident that respondents rated the tax burden factor (the tax structure and taxation process) the most problematic. This finding corresponds with Doing Business' 2019 survey results.A section of this paper is devoted to the fiscal aspect of doing business: tax regulations and the overall tax burden and taxation procedures. It shows that the magnitude of the fiscal burden, the complexity of tax regulations and the inconsistency and complexity of the taxation system are a significant burden on small and medium-sized enterprises. The paper concludes with recommendations for more efficient and simpler tax regulation.

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“…From the 1980s onward, as the globalization trend gained momentum and public interventions in the economy began to recede, the growth rate of tax revenues saw a downturn. During this era, while the tax base was expanded, statutory corporate tax rates witnessed a decline in OECD and EU member countries, among others [17][18][19][20][21]. Consequently, there was no decrease in tax revenues.…”

Section: Theoretical Background and Literature Reviewmentioning

confidence: 99%

Trade Openness and Sustainable Government Size: Evidence from Central and Eastern European Countries

Tekin,

Çınar,

Sağdıç

et al. 2023

Sustainability

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The ongoing discussion regarding the role of the free market economy and the extent of state intervention is a critical subject in economics. This matter holds special significance for transition economies, as it presents both challenges and opportunities in such contexts. One may perceive the degree of trade openness as a path toward welfare societies. However, the dual impacts of trade openness on an economy, namely, the compensation and efficiency hypotheses, must be considered. The compensation hypothesis proposes that global trade can enhance the economic influence of the state, whereas the efficiency hypothesis advocates for a contraction in the state’s economic undertakings. This study focuses on interpreting this complex scenario, specifically in the context of the European Union’s transition economies. The aim of this research is to uncover how the economic magnitude of a nation influences trade liberalization, and consequently the free market economy, in Central and East European (CCE) countries, using public choice theory as a foundation. The research delves into the causal relationship between trade openness and government size in eleven CCE countries—Bulgaria, Croatia, Czechia, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, the Slovak Republic, and Slovenia. The period covered in this study ranges from 1996 to 2021. The methodological tool utilized for this investigation is the Kónya bootstrap Granger causality test, which accommodates cross-sectional dependence and country-specific variances. The novelty of this study lies in its application of both the compensation and efficiency hypotheses to the context of 11 transition economies in the Central and Eastern European (CCE) region. The results from the Granger causality test demonstrate a unidirectional positive correlation between trade openness and the size of the government for Bulgaria, Croatia, Czechia, and Estonia. On the contrary, Slovenia exhibited a unidirectional negative correlation. These findings confirm the applicability of the compensation hypothesis in Bulgaria, Croatia, Czechia, and Estonia, while supporting the efficiency hypothesis in Slovenia.

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The Development of Corporate Tax Structures in the European Union from 1998 to 2015 Qualitative and Quantitative Analysis

Cited by 8 publications

References 46 publications

What Happened to Cit Collection? Solving the Rates-Revenues Puzzle

What Happened to Cit Collection? Solving the Rates-Revenues Puzzle

The limitations of entrepreneurship development in Bosnia and Herzegovina with special emphasis on tax regulations and procedures

Trade Openness and Sustainable Government Size: Evidence from Central and Eastern European Countries

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