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Revisiting the debate on harmful tax competition in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries.
Veronika Sobotková
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Effects of Tax Competition on the Economy of EU Member States [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2022 This paper aims to analyze the concept of fiscal competition and the goals pursued by the authorities to stimulate the increase of budgetary efficiency.
Camelia Mădălina BELDIMAN
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Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
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Tax harmonization and tax competition in Europe [PDF]
European Economic Review, 1990 Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited exchange rate argument is of no help.
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Studies and Scientific Researches: Economics Edition, 2010 Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes
Adina Violeta Trandafir
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Philosophical re-thinking of international tax law: an analysis of harmful tax competition
Cambio, 2020 This study aims to re-think the harmful tax competition philosophically and through which to open a new route for further studies. With this aim, harmful tax competition is examined from epistemological, theoretical and methodological perspectives.
Ezgi Arik
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Tax competition and tax harmonization in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004 The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax ...
Danuše Nerudová
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Minimum taxes and repeated tax competition [PDF]
International Tax and Public Finance, 2011 An agreement about a lower bound for admissible tax rates can reduce the equilibrium tax rate (and thus welfare) in tax competition among fully symmetric countries. This is shown in an infinitely repeated game where the stage game describes the standard tax competition model with source-based taxes and symmetric countries.
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SAGE Open, 2023 In the transition of China’s economy toward high-quality development, it will be increasingly important to coordinate the relationship between local government competition, environmental regulation, and the transformation of the economic growth mode.
Lingui Qin +5 more
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European Papers, 2019 (Series Information) European Papers - A Journal on Law and Integration, 2019 4(1), 225-250 | Article | (Table of Contents) I. Introduction. - II. Tax competition and the EU internal market: from beneficial to ever more dangerous. - II.1.
Pieter Van Cleynenbreugel
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