The Effects of Tax Competition
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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General Association of Economists from Romania
2010-08-01
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http://store.ectap.ro/articole/490.pdf
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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 concurenţa fiscalăarmonizare fiscalăredistribuiremobilitatebunuri 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 concurenţ a fiscală armonizare fiscală 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 |
concurenţ a fiscală armonizare fiscală redistribuire mobilitate bunuri publice |
url |
http://store.ectap.ro/articole/490.pdf
|
work_keys_str_mv |
AT ioantalpos theeffectsoftaxcompetition AT alexandruocrasneac theeffectsoftaxcompetition AT ioantalpos effectsoftaxcompetition AT alexandruocrasneac effectsoftaxcompetition |
_version_ |
1725410612774699008 |