Does tax competition make tax reform essential?
Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy. Tax policy measures that tax mobile or foreign capital at significantly lower rates are known as harmful tax competition. Some recen...
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| Format: | Article |
| Language: | English |
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University of Ljubljana Press (Založba Univerze v Ljubljani)
2006-10-01
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| Series: | Central European Public Administration Review |
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| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20221 |
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| _version_ | 1832591443896565760 |
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| author | Maja Klun |
| author_facet | Maja Klun |
| author_sort | Maja Klun |
| collection | DOAJ |
| description | Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy. Tax policy measures that tax mobile or foreign capital at significantly lower rates are known as harmful tax competition. Some recent corrections to the tax code and proposed tax amendments in Slovenia represent an attempt to relieve the burden on the taxpayer. This paper compares the taxation of high income taxpayers, low income taxpayers, taxpayers with passive income, and the taxation of businesses in Slovenia and neighbouring countries. The comparison indicates that Slovenian taxpayers with a high income have a higher tax burden than in neighbouring countries, while low income taxpayers have one of the highest burdens. The same applies to passive income. The tax burden on businesses ranks in the middle. |
| format | Article |
| id | doaj-art-652a78ddf55e4b7885335da20cbc87c6 |
| institution | Kabale University |
| issn | 2591-2240 2591-2259 |
| language | English |
| publishDate | 2006-10-01 |
| publisher | University of Ljubljana Press (Založba Univerze v Ljubljani) |
| record_format | Article |
| series | Central European Public Administration Review |
| spelling | doaj-art-652a78ddf55e4b7885335da20cbc87c62025-01-22T10:56:31ZengUniversity of Ljubljana Press (Založba Univerze v Ljubljani)Central European Public Administration Review2591-22402591-22592006-10-0142-310.17573/cepar.v4i2-3.63Does tax competition make tax reform essential?Maja KlunTax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy. Tax policy measures that tax mobile or foreign capital at significantly lower rates are known as harmful tax competition. Some recent corrections to the tax code and proposed tax amendments in Slovenia represent an attempt to relieve the burden on the taxpayer. This paper compares the taxation of high income taxpayers, low income taxpayers, taxpayers with passive income, and the taxation of businesses in Slovenia and neighbouring countries. The comparison indicates that Slovenian taxpayers with a high income have a higher tax burden than in neighbouring countries, while low income taxpayers have one of the highest burdens. The same applies to passive income. The tax burden on businesses ranks in the middle.https://journals.uni-lj.si/CEPAR/article/view/20221taxestax reformglobalisationEuropean UnionOECD |
| spellingShingle | Maja Klun Does tax competition make tax reform essential? Central European Public Administration Review taxes tax reform globalisation European Union OECD |
| title | Does tax competition make tax reform essential? |
| title_full | Does tax competition make tax reform essential? |
| title_fullStr | Does tax competition make tax reform essential? |
| title_full_unstemmed | Does tax competition make tax reform essential? |
| title_short | Does tax competition make tax reform essential? |
| title_sort | does tax competition make tax reform essential |
| topic | taxes tax reform globalisation European Union OECD |
| url | https://journals.uni-lj.si/CEPAR/article/view/20221 |
| work_keys_str_mv | AT majaklun doestaxcompetitionmaketaxreformessential |