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The standard neo-classical view on tax competition. A diagrammatic survey and some deductions for small open economies

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Author Info

  • Ricardo Pinheiro Alves

    ()
    (Departamento de Gestão e Economia, Universidade da Beira Interior)

Abstract

This paper presents a diagrammatic survey of the standard neo-classical theory of tax competition for foreign direct investment and tax coordination between countries. It has four aims: to give a detailed view of the main theoretical and empirical results; to extract from it some general deductions for small and less developed open economies; to discuss different angles to improve the existing literature; and to put these in the context of fiscal policy in the European Union. It argues that eventual benefits brought by corporate tax harmonisation in the EU are not sufficient to compensate the risk of doing harm to small and relatively poor economies. Further research on equity issues is therefore needed before proceeding to harmonisation.

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Bibliographic Info

Paper provided by Universidade da Beira Interior, Departamento de Gestão e Economia (Portugal) in its series Working Papers de Gestão, Economia e Marketing (Management, Economics and Marketing Working Papers) with number e01/2005.

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Length: 36 pages
Date of creation: 2005
Date of revision:
Handle: RePEc:csh:wpecon:e01/2005

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Keywords: Foreign Direct Investment; Tax competition; Tax coordination; Small countries;

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