Zero corporate income tax in Moldova : tax competition and its implications for Eastern Europe /

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern E...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Piatkowski, Marcin (Autor), Jarmuzek, Mariusz (Autor)
Autor Corporativo: International Monetary Fund. European Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, ©2008.
©2008
Colección:IMF working paper ; WP/08/203.
Temas:
Corporations > Taxation > Moldova.
Corporations > Taxation > Europe, Eastern.
Taxation > Moldova.
Taxation > Europe, Eastern.
Fiscal policy > Moldova.
Fiscal policy > Europe, Eastern.
Sociétés > Impôts > Moldavie.
Sociétés > Impôts > Europe de l'Est.
Impôt > Moldavie.
Impôt > Europe de l'Est.
Politique fiscale > Moldavie.
Politique fiscale > Europe de l'Est.
Corporations > Taxation
Fiscal policy
International economic relations
Taxation
Moldova > Foreign economic relations > Europe, Eastern.
Europe, Eastern > Foreign economic relations > Moldova.
Europe de l'Est > Relations économiques extérieures > Moldavie.
Eastern Europe
Moldova
Acceso en línea:Texto completo
Tabla de Contenidos:
  • I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8.
  • 7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I.

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