@misc{Surugiu_Marius_Tax_2012,
 author={Surugiu, Marius and Surugiu, Camelia},
 year={2012},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Argumenta Oeconomica, 2012, Nr 1 (28), s. 139-154},
 language={eng},
 abstract={This paper aims to emphasize the importance of tax harmonization and tax competition, both for a country's economy and global economy development, which impact on governments' adopted measures to attract investment, skilled labour force, etc. The relationship between the economic development of European countries, expressed as GDP per capita, and tax competition, expressed as implicit tax rate on capital is considered, using data for 1995-2009. The results indicate that tax competition is influenced by macroeconomic variables used (government deficit/surplus, government expenditure and openness), except for the level of GDP per capita (economic development) and government consolidated gross debt, which are not statistically significant},
 title={Tax competition, harmonization and development: challenges and consequences},
 type={artykuł},
 keywords={taxation, competition, harmonization, development, panel data, European Union, GMM method, opodatkowanie, konkurencyjność podatkowa, harmonizacja, dane panelowe},
}