Why the EU-15 Maintains Higher CIT Rates than the New Member States?
The European Union is not a homogenous area. This lack of homogeneity extends to taxes, which vary across jurisdictions. On average, Western Europe imposes significantly higher taxes on capital than New Member States, which joined the Community in 2004 and 2007. Often this fact is simply taken for g...
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| Format: | Article |
| Language: | English |
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Sciendo
2014-11-01
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| Series: | International Journal of Management and Economics |
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| Online Access: | https://doi.org/10.2478/ijme-2014-0045 |