Workshops

Workshop No. 6

Capital Taxation after EU Enlargement

The Oesterreichische Nationalbank (OeNB), the Austrian Institute of Economic Research (WIFO) and the University of Vienna organized a full-day workshop on “Capital Taxation after EU enlargement”, which was hosted by the OeNB on January 21, 2005. The potential implications of significant regional differences in corporate tax burdens in the enlarged European Union for capital allocation have been dominating the tax policy debate in Austria for some time. After all, some of the New Member States have only recently announced or implemented sweeping company and income tax reforms that aim at making their regions more attractive for FDI and firms’ location decisions in general. As a result there have been calls for further decreases in company tax rates also in the Old Member States. For instance, the considerable difference of the Austrian corporate income tax (CIT) rate compared to its neighboring countries, especially Hungary and the Slovak Republic, has already led to a significant cut of the CIT rate in Austria’s most recent tax reform.

Opinions expressed by the authors of studies do not necessarily reflect the official viewpoint of the Oesterreichische Nationalbank or of the Eurosystem.

Workshop No. 6 (1299 KB)

Capital Taxation after EU Enlargement

Workshop No. 6 – chapters

Editorial (173 KB)

Köhler-Töglhofer, Schratzenstaller, Wagener – Workshop No. 6
Competition – Location – Harmonization: The Challenges of Capital Taxation after EU Enlargement (173 KB)

Mooslechner – Workshop No. 6
Company Taxation – an Unsolved Issue of EU Policy Making (159 KB)

Aiginger – Workshop No. 6
FDI and Taxation: Some Methodological Aspects and New Evidence for Central and Eastern European Countries (623 KB)

Bellak, Leibrecht, Römisch – Workshop No. 6
Comment on “FDI and Taxation: Some Methodological Aspects and New Evidence for Central and Eastern European Countries” (139 KB)

Beer – Workshop No. 6
Comment on “FDI and Taxation: Some Methodological Aspects and New Evidence for Central and Eastern European Countries” (146 KB)

Farny – Workshop No. 6
(Why) Do We Need Corporate Taxation? (269 KB)

Weichenrieder – Workshop No. 6
Company Taxation and Growth: The Role of Small and Large Firms (289 KB)

Keuschnigg – Workshop No. 6
Comment on “(Why) Do We Need Corporate Taxation? and Company Taxation and Growth: The Role of Small and Large Firms” (220 KB)

Rainer – Workshop No. 6
Comment on “Company Taxation and Growth: The Role of Small and Large Firms” (149 KB)

Stomper – Workshop No. 6
Capital Taxation in an Enlarged EU: The Case for Tax Competition (350 KB)

Feld – Workshop No. 6
Capital Taxation in an Enlarged EU: The Case for Tax Coordination (237 KB)

Genser – Workshop No. 6
Comment on “Capital Taxation in an Enlarged EU: The Case for Tax Coordination and The Case for Tax Competition” (188 KB)

Franco – Workshop No. 6
Comment on “Capital Taxation in an Enlarged EU: Competition or Coordination?” (176 KB)

Zagler – Workshop No. 6
The Future of the Corporate Income Taxation in the European Union (908 KB)

Cnossen – Workshop No. 6
Comment on “The Future of Corporate Income Taxation in the European Union” (165 KB)

Nowotny – Workshop No. 6
Contributors (171 KB)

Workshop No. 6

Übersicht

Workshops

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