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The Effects of Tax Competition

Author

Listed:
  • Ioan TALPOŞ

    (West University of Timişoara)

  • Alexandru O. CRÂŞNEAC

    (West University of Timişoara)

Abstract

Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.

Suggested Citation

  • Ioan TALPOŞ & Alexandru O. CRÂŞNEAC, 2010. "The Effects of Tax Competition," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(9(549)), pages 39-52, August.
  • Handle: RePEc:agr:journl:v:8(549):y:2010:i:8(549):p:39-52
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    Citations

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    Cited by:

    1. Olimpiu GHERMAN & Liliana CIMPOIEȘ, 2015. "Fiscal Policy Of The Republic Of Moldova: Achievements Of The Fiscal Control And Entity Behavior," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", vol. 4(4), pages 84-88.
    2. Åsa Hansson & Susan Porter & Susan Williams, 2015. "The importance of the political process on corporate tax policy," Constitutional Political Economy, Springer, vol. 26(3), pages 281-306, September.

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