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localisation des entreprises --- localisation des entreprises --- localisation des entreprises --- delocalisation --- etude de cas --- localisation des entreprises --- delocalisation --- etude de cas

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GEOGRAPHIE ECONOMIQUE --- LOCALISATION --- LOCALISATION DES ENTREPRISES --- LOCALISATION --- GEOGRAPHIE ECONOMIQUE --- LOCALISATION --- LOCALISATION DES ENTREPRISES --- LOCALISATION

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Corporate tax rates have fallen substantially in the European Union during the last decades and a number of countries including Luxembourg and the United Kingdom have already announced that they will reduce again their corporate tax rate in the near future. It is thus obvious that tax competition will continue to intensify among European countries in the coming years. This arises because there is increasing pressure on governments to attract new investment and companies. Nevertheless, this competition is not without consequence.

In this context, this dissertation will examine the effects of corporate taxation on the location decisions of firms. 

For this purpose, we will first analyse the evolution of corporate tax rates in Belgium and in the European Union. 

After, in the second chapter, we will identify locational factors regarded as important by companies when deciding where to locate.

The third chapter will analyse in depth the impact of corporate taxation on the location of firms and profits. 

Lastly, we will see whether tax competition is a real problem and if there exist arguments for some tax harmonization. We will also have a look at the strategy adopted by the European Union in order to deal with tax competition.

impôt des sociétés --- localisation des entreprises --- concurrence fiscale --- Sciences économiques & de gestion > Economie internationale

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Urban economics --- Space in economics --- Regional planning --- Economie urbaine --- Espace (Economie politique) --- Aménagement du territoire --- Regional economics --- Industrial location --- 332.1 --- 711.4 --- 711.454 --- 330.191.4 --- 33 --- 352 --- AA / International- internationaal --- 37 --- 338.43 --- 338.32 --- Regionale economie. Territoriale economie. Territoriale structuur van de economie. Economische gebieden en zones. Regionale spreiding van de produktiefactoren. Standplaatsspreiding --- Gemeentelijke planologie. Stadsplanning. Stedenbouw --- Planologie: industriecentra; industriesteden --- regionale economie - gewestelijke economie - economische decentralisatie --- economie --- gemeenten - gemeenteraden - plaatselijk bestuur --- Geografische economie. Monografieën van streken en landen. --- Regionaal beleid. Industriële ontwikkeling en omschakeling van bepaalde regio's. Nieuwe industrieën. --- Vestigingsplaats en specialisatie van de productie. Ondernemingscentra. --- 711.454 Planologie: industriecentra; industriesteden --- 711.4 Gemeentelijke planologie. Stadsplanning. Stedenbouw --- 332.1 Regionale economie. Territoriale economie. Territoriale structuur van de economie. Economische gebieden en zones. Regionale spreiding van de produktiefactoren. Standplaatsspreiding --- Aménagement du territoire --- Geografische economie. Monografieën van streken en landen --- Regionaal beleid. Industriële ontwikkeling en omschakeling van bepaalde regio's. Nieuwe industrieën --- Vestigingsplaats en specialisatie van de productie. Ondernemingscentra --- LOCALISATION DES ENTREPRISES --- VILLES --- GEOGRAPHIE ECONOMIQUE --- GEOGRAPHIE URBAINE --- LOCALISATION --- Conurbation --- Ville