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Bernardelli, Michał Felis, Paweł Jamroży, Marcin Lipiec, Jacek Szlęzak-Matusewicz, Joanna Otczyk, Grzegorz Iwanicz-Drozdowska, Małgorzata Mielus, Piotr Smaga, Paweł Witkowski, Bartosz All co-authors income ceecs taxation tax period taxes european financial factors trends central eastern countries systems global crisis convergence corporate identified converging role crises shaping covid paper examines increasing impact competition focused particular ones influence adapting hidden markov model approach reduced analysis mainly lowering rates decreased reverse observed divergence considered speed processes based used variables varied depending exogenous endogenous diagnosed specific periods reforms accession union einkommensteuer steuerwettbewerb osteuropa finanzkrise coronavirus finanzsystem bankenkrise
Composed terms income taxation ceecs period trends income central eastern eastern european european countries global financial tax competition income taxes income tax taxation taxes taxes converging converging central countries role role crises crises shaping shaping financial financial systems systems global financial crisis crisis covid covid paper paper examines examines convergence convergence tax tax systems systems central countries ceecs period increasing increasing impact impact tax competition focused focused income taxes particular particular corporate corporate ones ones identified identified factors factors influence influence taxation taxation trends taxation ceecs ceecs adapting adapting hidden hidden markov markov model model approach approach ceecs ceecs reduced reduced income taxation analysis analysis period period mainly mainly lowering lowering tax tax rates rates corporate corporate income taxes decreased decreased ceecs period reverse reverse observed observed convergence convergence divergence divergence identified identified ceecs period considered considered speed processes based based used specific periods periods tax tax reforms accession european union eu eu global crisis economic convergence banking crisis
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Elżbieta Malinowska-Misiąg
Profession Economist
Affiliations Szkoła Główna Handlowa w Warszawie
Publishing years Series Banking, money and international finance (1)