Results 11 to 20 of about 721,514 (282)
Measures against harmful tax competition in the European Union [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013 This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization ...
Cvjetković Cvjetana
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Unfair tax competition influence on the development of the sustainable economy and international economic relations [PDF]
E3S Web of Conferences, 2021 The gist of this article boils down to the impact of unfair tax competition on the current state and further development of a sustainable economy and international economic relations.
Sokolova Olga +2 more
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Tax competition: A general review [PDF]
Ekonomski Anali, 2004 Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions) in attracting capital (investors) by tax instruments ...
Raičević Božidar B., Nenadić Jelena
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The regulation of harmful tax competition in the EAC: current status, challenges, and ways forward
KAS African Law Study Library, 2021 Harmful tax competition is a topic that is globally and hotly discussed. For the past three decades, research on this topic consistently increased. Globally, states have been engaged in different projects aiming at regulating that phenomenon.
Pie HABIMANA
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Tax Competition and Tax Evasion [PDF]
Nordic Journal of Political Economy, 1997 Firouz Gahvari, Helmuth Cremer
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Boundaries between Fair and Harmful Tax Competition
Journal of Education, Health and Sport, 2016 The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition.
Paweł Szwajdler
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European Law Open, 2023 By the turn of the 1990s, tax competition among national governments had emerged as a powerful law-making practice. The possibility of tax competition essentially depends on the design of transnational law, such as European law. This Article examines the
Jussi Jaakkola
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Tax competition and Leviathan [PDF]
European Economic Review, 1996 Abstract Attitudes towards downward pressure on tax rates from international tax competition depend on attitudes towards government. This paper synthesises the two extremes which, as in other areas of public finance, have dominated the debate, typically being presented as stark alternatives: the view of government as a Leviathan (from which tax ...
Jeremy Edwards, Michael Keen
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Globalization, fiscal policy and free competition: The impact in EU [PDF]
SHS Web of Conferences, 2021 Research background: Globalization has profoundly changed the rules of play in the international economy. A new world order, new challenges and new difficulties have arisen as well new strategies to avoid the consequences of global free competition ...
Anjos Maria do Rosário
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Tax Competition and Tax Revenues [PDF]
Intereconomics, 2006 It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
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