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Tax competition – areas of display and efects

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  • Mitu Narcis Eduard

    (University of Craiova, Faculty of Economics and Business Administration, Romania)

Abstract

In the past, governments had more freedom in setting their taxes as the barriers to free movement of capital and people were high. The gradual process of globalization is lowering these barriers and results in rising capital flows and greater manpower mobility. Tax competition exists when governments are encouraged to lower fiscal burdens to either encourage the inflow of productive resources or discourage the exodus of those resources. With tax competition in the era of globalization politicians have to keep tax rates “reasonable” to dissuade workers and investors from moving to a lower tax environment. Most countries started to reform their tax policies to improve their competitiveness. However, the tax burden is just one part of a complex formula describing national competitiveness. The other criteria like total manpower cost, labor market flexibility, education levels, political stability, legal system stability and efficiency are also important.

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Bibliographic Info

Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).

Volume (Year): 1 (2008)
Issue (Month): 11 (November)
Pages: 33-42

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Handle: RePEc:aio:rteyej:v:1:y:2008:i:11:p:33-42

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Keywords: tax competition; positive effects; negative effects; flat tax;

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  1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
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