Tax Competition - Economic and Financial Policy Instruments

Daniela-Iuliana Radu ()
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Daniela-Iuliana Radu: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2013, vol. 5, issue 3, 90-93

Abstract: Tax competition, both at European and international level, is a current research topic given the current context of accelerating globalization. Subject to competition and tax competition, is increasingly important in the European Union, characterized by a high degree of economic integration, the single currency and free movement of goods, services, people and capital. In this study we aim to achieve a separation of the concept of tax competition, tax competition and to outline its potential effects.

Keywords: Tax competition; globalization; fiscal policy; taxation; tax (search for similar items in EconPapers)
JEL-codes: G23 H25 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:5:y:2013:i:3:p:90-93

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