Trends in Corporate Income Taxation in OECD Countries

Małgorzata Mazurek-Chwiejczak

Abstract


Corporate Income Taxes are considered to be harmful to the economic growth – their burden generates high deadweight loss. The constructions of Corporate Income Taxes in OECD countries are determined by two material factors: before 2009 it was international tax competition, and after 2009 – public finance imbalance. The article is devoted to the evolution of corporate income taxation. It contains the analysis of fiscal efficiency of the category of taxes and the analysis of nominal CIT rates.


Keywords


Corporate Income Tax; tax competition; tax policy

Full Text:

PDF (Język Polski)

References


Gajl N., Modele podatkowe. Podatki dochodowe, Wydawnictwo Sejmowe, Warszawa 1995.

Huizinga H., Nicodème G., Foreign Ownership and Corporate Taxation: an Empirical Investigation, “The European Economic Review” 2006, Vol. 50, No. 5, DOI: dx.doi.org/10.1016/j.euroecorev.2005.02.004.

Hybka M.M., Harmonizacja podatków a konkurencja podatkowa między państwami Unii Europejskiej, „Zeszyty Studiów Doktoranckich” 2002, z. 4.

IMF, Fiscal Monitor: Taxing Times, World Economic and Financial Surveys, International Monetary Fund Publication Services 2013.

Krajewska A., Podatki. Unia Europejska. Polska. Kraje nadbałtyckie, PWE, Warszawa 2004.

Krajewska A., Podatki w Unii Europejskiej, PWE, Warszawa 2010.

Litwińczuk H., Ogólna charakterystyka podatków dochodowych, [w:] H. Litwińczuk (red.), Prawo podatkowe przedsiębiorców, LEX a Wolters Kluwer business, Warszawa 2013.

Mooij R.A. de, Nicodème G., Corporate Tax Policy and Incorporation in the EU, Taxation Papers, No. 11, Luxembourg: Publication Office of the European Union 2007.

OECD, Consumption Tax Trends 2014, OECD Publishing 2014a.

OECD, Corporate Tax Incentives for Foreign Direct Investment, “OECD Tax Policy Studies” 2001, No. 4.

OECD, Fundamental Reform of Corporate Income Tax, “OECD Tax Policy Studies” 2007, No. 16.

OECD, Revenue Statistics Classification of Taxes. Interpretative Guide and Methodology, OECD Publishing 2014b.

OECD, Revenue Statistics. Comparative Tables, 2015.

OECD, Tax Policy Reform and Economic Growth, “OECD Tax Policy Studies” 2010, No. 20.

Oręziak L., Konkurencja podatkowa i harmonizacja podatków w ramach Unii Europejskiej, Wyższa Szkoła Handlu i Prawa im. R. Łazarskiego, Warszawa 2007.

Stiglitz J., Ekonomia sektora publicznego, PWN, Warszawa 2004.




DOI: http://dx.doi.org/10.17951/h.2016.50.1.61
Date of publication: 2016-04-03 14:40:07
Date of submission: 2015-09-17 15:01:48


Statistics


Total abstract view - 1193
Downloads (from 2020-06-17) - PDF (Język Polski) - 0

Indicators



Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Małgorzata Mazurek-Chwiejczak

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.