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

Listed author(s):
  • Ricardo Pinheiro Alves


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

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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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
Handle: RePEc:csh:wpecon:e01/2005
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