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Tax Sovereignty, EU Tax Law, and Harmful Tax Competition
2023AbstractThis chapter is divided into four sections and addresses three important issues. Section A introduces the structure and content of the chapter. In Section B, the concept of State sovereignty and tax sovereignty is explored in the context of the European legal order.
Dimitrios Kyriazis
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THE OECD'S REPORT ON HARMFUL TAX COMPETITION
National Tax Journal, 1998In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled "Harmful Tax Competition: An Emerging Global Issue" that provides an analy...
Weiner, JoAnn M., Ault, Hugh J.
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Is tax competition harmful and is the EU an optimal tax area?
European Journal of Law and Economics, 2006This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, growth, redistribution, harmonization and individual freedom. A simple game theoretical ap proach is formulated, where for the first time the two players start from unequal initial conditions, thus influencing strategy and outcomes.
George E Halkos, Halkos George E
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2017
The topic of “harmful tax competition” has been for many years one of the main arguments used by international organizations (and therefore not only by the EU) to assess the compliance of decisions taken by the individual States in relation to the tax advantages with respect to the development purposes and even to the peaceful coexistence of the States
Pietro Boria, Boria Pietro
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The topic of “harmful tax competition” has been for many years one of the main arguments used by international organizations (and therefore not only by the EU) to assess the compliance of decisions taken by the individual States in relation to the tax advantages with respect to the development purposes and even to the peaceful coexistence of the States
Pietro Boria, Boria Pietro
exaly +2 more sources
Restricting preferential tax regimes to avoid harmful tax competition
Regional Science and Urban Economics, 2005Abstract Governments fear that tax competition erodes national revenues. Preferential tax regimes, which levy different taxes on distinguishable tax bases, are particularly criticized for accelerating a race to the bottom. According to both the EU and the OECD, countries should refrain from this kind of tax discrimination. This viewpoint was recently
Wolfgang Peters
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Fiscal Competitiveness versus Harmful Tax Competition in the European Union
SSRN Electronic Journal, 2011This article analyses the evolution of direct taxation harmonization and harmful tax competition, the latter being a consequence of a lack of harmonization, in the European Union. In this context, it refers to the concept of harmful versus fair tax competition and measures that could be adopted to counter the former.
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SSRN Electronic Journal, 2004
One of the benefits of globalization is that it is bringing economies closer together. As trade and investment barriers fall, investors are able to take advantage of an ever increasing number of investment opportunities. That sounds like good news, doesn’t it?
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One of the benefits of globalization is that it is bringing economies closer together. As trade and investment barriers fall, investors are able to take advantage of an ever increasing number of investment opportunities. That sounds like good news, doesn’t it?
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Economic Affairs, 2002
European governments are currently engaged in an assault on tax havens, to stamp out what they call ‘unfair tax competition.’ This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves.
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European governments are currently engaged in an assault on tax havens, to stamp out what they call ‘unfair tax competition.’ This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves.
openaire +1 more source