지역경제통합과 조세경쟁: 유럽단일시장과 신자유주의적 조세정책
Regional Economic Integration and Tax Competition: European Single Market and the Neoliberal Tax Reforms
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본 연구의 목적은 조세경쟁이론의 관점에서 유럽연합 내에서의 신자유주의적 조세정책의 확산을 경험적으로 규명하는 것이다. 자본 및 법인 소득세율의 인하를 핵심으로 하는 신자유주의적 조세정책은 1980년대 이후 서구 국가들 대부분으로 확산되어 왔다. 유럽연합 국가들의 경우 유럽단일시장이 출범한 1990년대 이후 본격적인 신자유주의적 조세정책으로의 전환을 경험하게 되는데, 이는 유럽단일시장으로 인한 역내 조세경쟁 효과에 기인한다. 조세경쟁이론은 신자유주의적 조세정책의 확산을 자본 이동성의 증대에 따른 조세경쟁 압력의 효과로 설명하여 왔다. 그러나 자본 이동성의 증대가 창출하는 조세경쟁의 일반적 경향성은 국가 간 상호작용의 특수성을 매개로 관철된다. 이러한 ‘조세경쟁의 불균등성’으로부터 자본 이동성의 증대라는 일반적 경향이 지역경제통합의 심화라는 지역적 효과를 통해 관철된다는 가설이 수립된다. 유럽연합 회원국들의 법인 소득세율 자료를 대상으로 한 회귀분석의 결과는 이 가설을 확증한다. 유럽단일시장의 조세경쟁 효과에 대한 본 연구는 1990년대 이후 유럽통합의 전망을 둘러싼 논의를 이해하는 단초를 제공할 것이다.
Abstract
This study explores the impact of regional integration on the neoliberal tax reforms in Europe in light of the tax competition theory. Member countries of the European Union(EU) have experienced a series of neoliberal tax reforms since the 1990s. The underlying cause behind these reforms is the pressure of tax competition created by the progress toward European single market. Tax competition theory suggests that the rise of international capital mobility brings about the pressure to lower tax burden on capital income. Yet, the pressure of tax competition is conditioned by the specific structure of the interaction among countries. This 'unevenness of tax competition' provides a ground for the hypothesis that the general pressure of tax competition is mediated and intensified by the deepening economic integration in Europe. I test this hypothesis using the data on corporate tax rates of the EU members and find that the launch of the European single market is responsible for the downward trend in corporate tax rates in the EU. The findings of this study shed light on the recent progress in the discussion around European integration.
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