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Tax system competition – instruments and beneficiaries

Krzysztof Biernacki ()
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Krzysztof Biernacki: Wroclaw University of Economics

Ekonomia i Prawo, 2014, vol. 13, issue 2, 275-284

Abstract: Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.

Keywords: tax competition; tax system; fiscal harmonization (search for similar items in EconPapers)
JEL-codes: F36 H25 (search for similar items in EconPapers)
Date: 2014
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