Is Corporate Income Tax Harmonization Possible in an Enlarged European Union?

Anna Krajewska; Stefan Krajewski

doi:10.18778/1508-2008.10.01

Authors

Anna Krajewska
Stefan Krajewski

DOI:

https://doi.org/10.18778/1508-2008.10.01

Abstract

The paper presents evolution of changes in the corporate income tax rates in European Union. Enlargement of the EU generated a serious conflict inside the Union. At a base of the conflict lied significant differences in the CIT rates between the “old” and the “new” EU members. Different explanations for “tax competition” are presented as well as some arguments indicating that CIT harmonization is neither possible, nor advisable at the moment.

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