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8 The Nexus between the Two Fiscal State Aid Waves and Harmful Tax Competition
2023Dimitrios Kyriazis
exaly
Can taxing foreign competition harm the domestic industry? [PDF]
The answer to the question in the title is yes for the case of ad-valorem taxes, a foreign industry that produces a vertically differentiated good of higher quality, and costs that take the form of qualitydependent fixed costs for both the foreign and domestic firm.
openaire +1 more source
Revisiting the debate on harmful tax competition in the European Union
Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2013Veronika Sobotková
exaly
International Tax Competition: Harmful or Beneficial?
Trusts & Trustees, 1998openaire +1 more source
The OECD's Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib
Global Economy Journal, 2008Robert T. Kudrle
exaly
Is Targeted Tax Competition Less Harmful than its Remedies?
International Tax and Public Finance, 2003Eckhard Janeba, Michael Smart
exaly

