This paper aims to present the concept of fiscal competition and it’s impact on the “brain-drain” phenomenon, on one side, and, on the other side, the impact of fiscal competition on the financial privacy, through the measures taken at european and world wide levels to fight against the fiscal competition phenomenon. The paper will present the fact that both the fiscal competition phenomenon and the financial privacy are two important aspects of the freedom of the people and that together they are imperative for an harmonious global economic growth. But, at the same time, the fiscal competition phenomenon can have an impact on the “brain-drain” phenomenon, reckoned as an negativ phenomenon who has an negative impact on the source country and, yet, a positive one on the receiver country.
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Volume (Year): 11(528)(supplement) (2008) Issue (Month): 11(528)(supplement) (November) Pages: 23-26 Download reference. The following formats are available: HTML
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