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
AbstractThis 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.
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Bibliographic InfoArticle provided by Camera di Commercio di Genova in its journal Economia Internazionale / International Economics.
Volume (Year): 61 (2008)
Issue (Month): 2-3 ()
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Tax competition; Tax Harmonization; Race to the Bottom; Capital Mobility;
Find related papers by 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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