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Tax Competition - Economic and Financial Policy Instruments

Author

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  • Daniela-Iuliana Radu

    () ("Dimitrie Cantemir" Christian University)

Abstract

Tax 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.

Suggested Citation

  • Daniela-Iuliana Radu, 2013. "Tax Competition - Economic and Financial Policy Instruments," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 90-93, September.
  • Handle: RePEc:khe:journl:v:5:y:2013:i:3:p:90-93
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    More about this item

    Keywords

    Tax competition; globalization; fiscal policy; taxation; tax;

    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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