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Do we have to fear tax competition among "new" and "old" European countries?
The purpose of this paper is to study both theoretically and empiricallytax competition in the enlarged EU and to provide someinsights on ongoing reforms concerning business taxation. We supportthe idea that even if one can observe cuts in new membersstatutory business tax rates, this should not r...
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| 發表在: | Urban Public Economics Review |
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| Main Authors: | , , |
| 格式: | Artigo |
| 語言: | Inglês |
| 出版: |
Universidade de Santiago de Compostela
2006
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| 主題: | |
| 在線閱讀: | https://www.redalyc.org/articulo.oa?id=50400503 |
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