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Conceptual Approaches In The Angle Of Tax Competition Effects It Generates

Author

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  • ADINA TRANDAFIR
  • LUMINITA RISTEA

Abstract

As the amplification process of globalization of economic activity and increasing the share of assets held by non-residents, tax competition problem acquires new meanings. Although, in essence, competition, on the general, is beneficial, increasing manifestation of globalization emphasizes the harmful effects of tax competition.

Suggested Citation

  • Adina Trandafir & Luminita Ristea, 2011. "Conceptual Approaches In The Angle Of Tax Competition Effects It Generates," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 641-647.
  • Handle: RePEc:shc:jaresh:v:3:y:2011:i:3:p:641-647
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    Keywords

    tax competition; globalization; tax systems; effects of tax competition;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

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