Theoretical and Applied Economics (Aug 2010)

The Effects of Tax Competition

  • Ioan TALPOŞ,
  • Alexandru O. CRÂŞNEAC

Journal volume & issue
Vol. 08(549), no. 08(549)
pp. 39 – 52

Abstract

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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 capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.

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