The Effects of Tax Competition

The Effects of Tax Competition

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Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capi...

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Main Authors: Ioan TALPOŞ, Alexandru O. CRÂŞNEAC
Format: Article
Language:English
Published: General Association of Economists from Romania 2010-08-01
Series:Theoretical and Applied Economics
Subjects:
concuren&#355
a fiscal&#259
armonizare fiscal&#259
redistribuire
mobilitate
bunuri publice
Online Access: http://store.ectap.ro/articole/490.pdf
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spelling doaj-1f8675b05f024e1790c82c52cb8f2a482020-11-25T00:09:40ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292010-08-01XVII818418678The Effects of Tax CompetitionIoan TALPOŞ0Alexandru O. CRÂŞNEAC1 West University of Timişoara West University of Timişoara Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects. http://store.ectap.ro/articole/490.pdf concuren&#355a fiscal&#259armonizare fiscal&#259redistribuiremobilitatebunuri publice
collection DOAJ
language English
format Article
sources DOAJ
author Ioan TALPOŞ
Alexandru O. CRÂŞNEAC
spellingShingle Ioan TALPOŞ
Alexandru O. CRÂŞNEAC
The Effects of Tax Competition
Theoretical and Applied Economics
concuren&#355
a fiscal&#259
armonizare fiscal&#259
redistribuire
mobilitate
bunuri publice
author_facet Ioan TALPOŞ
Alexandru O. CRÂŞNEAC
author_sort Ioan TALPOŞ
title The Effects of Tax Competition
title_short The Effects of Tax Competition
title_full The Effects of Tax Competition
title_fullStr The Effects of Tax Competition
title_full_unstemmed The Effects of Tax Competition
title_sort effects of tax competition
publisher General Association of Economists from Romania
series Theoretical and Applied Economics
issn 1841-8678
1844-0029
publishDate 2010-08-01
description Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.
topic concuren&#355
a fiscal&#259
armonizare fiscal&#259
redistribuire
mobilitate
bunuri publice
url http://store.ectap.ro/articole/490.pdf
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AT alexandruocrasneac theeffectsoftaxcompetition
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