Add to ORKGThere is much concern about fiscal competition in the public debate in Europe. The idea that European countries are forced to reduce their corporate tax rate to attract foreign investment (small countries) or to limit the capital drain (large countries) is widespread. And yet, businessmen do not report corporate tax rates as a leading factor i
This paper aims to analyze the concept of fiscal competition and the goals pursued by the authoritie...
Abstract: This paper analyses the effects which tax competition has on corporate income taxation in ...
This article shortly summarizes basic theoretic approaches to tax burden and competition. The level ...
This paper assesses the extent and policy implications of simultaneous competition among countries o...
Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature...
High capital mobility creates headache in some of the European countries who afraid of potential rac...
Today, the mobility of capital and labor makes, that discussion about tax competition is important a...
We review the empirical literature on competition in source-based taxes on corporate income. Drawing...
This paper uses panel data from 34 OECD countries over the period 1981-2014 to find out what the det...
In this paper I argue that the criticism of tax competition is overblown. The whole notion of \u27ha...
International audienceThis paper revisits tax competition among governments for foreign direct inves...
In this bachelor thesis I pay attention to the problem of tax competition in European Union (between...
Declining corporate tax rates in Europe during the past decades have fuelled fears of tax competitio...
Tax competition is defined as the use of tax policy that will allow to maintain or increase the attr...
We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using dat...
This paper aims to analyze the concept of fiscal competition and the goals pursued by the authoritie...
Abstract: This paper analyses the effects which tax competition has on corporate income taxation in ...
This article shortly summarizes basic theoretic approaches to tax burden and competition. The level ...
This paper assesses the extent and policy implications of simultaneous competition among countries o...
Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature...
High capital mobility creates headache in some of the European countries who afraid of potential rac...
Today, the mobility of capital and labor makes, that discussion about tax competition is important a...
We review the empirical literature on competition in source-based taxes on corporate income. Drawing...
This paper uses panel data from 34 OECD countries over the period 1981-2014 to find out what the det...
In this paper I argue that the criticism of tax competition is overblown. The whole notion of \u27ha...
International audienceThis paper revisits tax competition among governments for foreign direct inves...
In this bachelor thesis I pay attention to the problem of tax competition in European Union (between...
Declining corporate tax rates in Europe during the past decades have fuelled fears of tax competitio...
Tax competition is defined as the use of tax policy that will allow to maintain or increase the attr...
We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using dat...
This paper aims to analyze the concept of fiscal competition and the goals pursued by the authoritie...
Abstract: This paper analyses the effects which tax competition has on corporate income taxation in ...
This article shortly summarizes basic theoretic approaches to tax burden and competition. The level ...