Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?
AbstractFiscal 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 to stimulate their economies. Is all tax competition harmful, or is it possible to distinguish between harmful and beneficial tax competition? In this paper, in its first part, I try to present the difference between benefit and harmful tax competition. Also, the paper try to establish how really is tax competition – “harmful” or “beneficial”. The second parts of this paper analyze the impact and efficiency of different tax measures in allocation of public resources.
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Bibliographic InfoArticle provided by University "Vasile Alecsandri" of Bacau, Faculty of Economic Sciences in its journal Studies and Scientific Researches - Economic Edition.
Volume (Year): (2010)
Issue (Month): 15 ()
tax competition; tax measures; allocation of resources; harmful tax competition;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Lockwood, Ben, 1992.
"Commodity Tax Competition Under Destination and Origin Principles,"
CEPR Discussion Papers
733, C.E.P.R. Discussion Papers.
- Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September.
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