Opportunity and accounts consolidation conditions

Eugenia Ramona Nandra
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Eugenia Ramona Nandra: University "Babes-Bolyai", Faculty of Economical Science and Business Administration, Cluj Napoca, România
Authors registered in the RePEc Author Service: Eugenia Ramona Mara (Nandra) ()

Revista Tinerilor Economisti (The Young Economists Journal), 2007, vol. 1, issue 9, 28-38

Abstract: This paper presents some aspects regarding competition and harmonization in European Union fiscal policy, especially after the last enlargement on 2007. The problem of tax harmonization is connected with tax competition in the context of increasing capital mobility between different countries. Using a panel data for EU countries, analyzed on 1995- 2004, we find significant correlations between the implicit tax rate of business income and corporation profits and the budget deficit, public debt, GDP per capita and the degree of openness of countries, the last variable is used as a proxy for capital mobility.

Keywords: fiscal policy; tax competition; tax harmonization. (search for similar items in EconPapers)
JEL-codes: G00 G18 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2007:i:9:p:28-38

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