Fiscal Equalization in Corporate Taxation -— A Way of Limiting the Harmful Tax Competition in the EU

Trandafir, Adina; Ristea, Luminita

doi:10.1007/978-3-642-23065-3_62

Communications in Computer and Information Science

2011

DOI: 10.1007/978-3-642-23065-3_62

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Fiscal Equalization in Corporate Taxation -— A Way of Limiting the Harmful Tax Competition in the EU

Adina Trandafir

Luminita Ristea

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2014

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Tax System Competition – Instruments and Beneficiaries

Biernacki¹

2014

EiP

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SUMMARYTax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.

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Tax System Competition – Instruments and Beneficiaries

Biernacki¹

2014

EiP

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scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

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Fiscal Equalization in Corporate Taxation -— A Way of Limiting the Harmful Tax Competition in the EU

Cited by 1 publication

References 9 publications

Tax System Competition – Instruments and Beneficiaries

Tax System Competition – Instruments and Beneficiaries

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