CONCEPTUAL APPROACHES IN THE ANGLE OF TAX COMPETITION EFFECTS IT GENERATES

Adina Trandafir and Luminita Ristea

Journal of Academic Research in Economics, 2011, vol. 3, issue 3 (November), 641-647

Abstract: As the amplification process of globalization of economic activity and increasing the share of assets held by non-residents, tax competition problem acquires new meanings. Although, in essence, competition, on the general, is beneficial, increasing manifestation of globalization emphasizes the harmful effects of tax competition.

Keywords: tax competition; globalization; tax systems; effects of tax competition (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:shc:jaresh:v:3:y:2011:i:3:p:641-647

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