Since 2014
ASPECTS OF INTERNATIONAL TAX COMPETITION: LITHUANIAN EMPIRICAL EVIDENCE BASED ON SVAR APPROACH
Ekonomika
View Archive Info| Field | Value | |
| Title |
ASPECTS OF INTERNATIONAL TAX COMPETITION: LITHUANIAN EMPIRICAL EVIDENCE BASED ON SVAR APPROACH
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| Creator |
Klyvienė, Violeta
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| Description |
Abstract. This paper aims to investigate the effects of tax policy on macroeconomic variables in the context of tax competition issues. Incentives to invest in a country are determined by a prospective rate of return, which is partially determined by the level of capital taxation. However, high labour mobility, which is a particular characteristic of the Lithuanian economy, raises the hypothesis that the analysis of the negative aspects of tax competition is important not only for capital taxes, but also for labour taxation.Key words: tax competition, SVAR model, capital tax, labour taxes, foreign direct investmentJEL classification: E62, H25, F21.
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| Publisher |
Vilniaus universiteto Ekonomikos fakultetas / Vilnius University Faculty of Economics
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| Date |
2013-01-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.zurnalai.vu.lt/ekonomika/article/view/1415
10.15388/Ekon.2013.0.1415 |
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| Source |
Ekonomika; Ekonomika 2013 92(2)
1392-1258 1392-1258 |
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| Language |
lit
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| Relation |
http://www.zurnalai.vu.lt/ekonomika/article/view/1415/804
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| Rights |
Autorinės teisės (c) 2014 Ekonomika
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