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Opportunità o costo? La concorrenza fiscale nell’esperienza dell’UE, dei Paesi OCSE e degli Stati Uniti / Opportunity or cost? Tax competition in the US, the EU and OECD countries

Author

Listed:
  • Marenco, Mafalda

    (Università di Genova, Facoltà di Scienze Politiche, Dipartimento di Scienze Economiche e Finanziarie,)

Abstract

This paper deals with a number of effects of tax competition within the ongoing process of international economic integration. Dissimilarities in policy response to tax competition spillovers in the US and the EU are traced back to differences in political and institutional frameworks, whereas some recent empirical research results are presented which contrast with established positions held in the theoretical literature. Finally, it is shown that tax competition in the EU has not been followed by a race to the bottom of tax rates across Member countries.

Suggested Citation

  • Marenco, Mafalda, 2008. "Opportunità o costo? La concorrenza fiscale nell’esperienza dell’UE, dei Paesi OCSE e degli Stati Uniti / Opportunity or cost? Tax competition in the US, the EU and OECD countries," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 61(2-3), pages 415-444.
    • Handle: RePEc:ris:ecoint:0032
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    More about this item

    Keywords

    Tax competition; Tax Harmonization; Race to the Bottom; Capital Mobility;
    All these keywords.

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F24 - International Economics - - International Factor Movements and International Business - - - Remittances
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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