IDEAS home Printed from https://ideas.repec.org/a/ris/ecoint/0032.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://www.iei1946.it/RePEc/ccg/MARENCO%20415_444.pdf
    File Function: Full text
    Download Restriction: no

    More about this item

    Keywords

    Tax competition; Tax Harmonization; Race to the Bottom; Capital Mobility;

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:ecoint:0032. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angela Procopio). General contact details of provider: http://edirc.repec.org/data/cacogit.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.