Tax Competition - Economic and Financial Policy Instruments
AbstractTax competition, both at European and international level, is a current research topic given the current context of accelerating globalization. Subject to competition and tax competition, is increasingly important in the European Union, characterized by a high degree of economic integration, the single currency and free movement of goods, services, people and capital. In this study we aim to achieve a separation of the concept of tax competition, tax competition and to outline its potential effects.
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Bibliographic InfoArticle provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.
Volume (Year): 5 (2013)
Issue (Month): 3 (September)
Tax competition; globalization; fiscal policy; taxation; tax;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
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