The Effects of Tax Competition

Ioan Talpoş and Alexandru O. Crâşneac
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Ioan Talpoş: West University of Timişoara
Alexandru O. Crâşneac: West University of Timişoara

Theoretical and Applied Economics, 2010, vol. 8(549), issue 9(549), 39-52

Abstract: 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.

Keywords: concurenţa fiscală; armonizare fiscală; redistribuire; mobilitate; bunuri publice. (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:8(549):y:2010:i:8(549):p:39-52

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