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New Forms of Tax Competition in the European Union: An Empirical Investigation

Author

Listed:
  • Eloi Flamant
  • Sarah Godar
  • Gaspard Richard

Abstract

This report provides an empirical analysis of tax competition between individuals and firms in the European Union. We find that tax competition increasingly takes the form of preferential or narrowly targeted tax regimes in addition to general rate reductions. We provide a ranking of the most harmful regimes targeting foreigners, primarily high-income or high-wealth individuals. We also discuss several options for dealing with these trends.

Suggested Citation

Handle: RePEc:dbp:report:003
as

Download full text from publisher

File URL: https://www.taxobservatory.eu//www-site/uploads/2021/11/EU-Tax-Observatory-Report-3-Tax-Competition-November-2021-3.pdf
File Function: Full report
Download Restriction: no
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More about this item

Keywords

Tax competition; preferential regimes; EU taxation;
All these keywords.

JEL classification:

  • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
  • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
  • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls

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