Free Competition in EU: An Exploratory Study about Tax Benefits to Foreign Investment as a Distortion Measure of Free Competition

Maria do Rosario Anjos () and Maria Joao Mimoso ()
Additional contact information
Maria do Rosario Anjos: Lusofona University of Porto; researcher in IJP - Portucalense Institute of Legal Studies, Portugal
Maria Joao Mimoso: Portucalense University; researcher in IJP - Portucalense Institute of Legal Studies, Portugal

International Investment Law Journal, 2021, vol. 1, issue 1, 38-48

Abstract: This is an exploratory and comparative study about the political and institutional constraints of tax harmonization in EU and its effect on free competition. Objectives: to explore and compare the different tax systems in EU members for answer three questions: there are or not a disloyal competition resulted from the differences in tax between EU countries? Which is the impact in foreign investment in EU countries? Why EU do not have more tax harmonization to fight against tax disloyal competition between members States? Methodology: we used the comparative study about income taxes in several EU countries and the relation to GDP, as well the deductive method to analyze the results we find and some reference studies on the subject. Results: the principal reason for less tax harmonization is the great advantages for the biggest and strongest economies in EU. Secondary, they did and still do use the tax system for introduce a new way of disloyal and dissimulated competition between countries members. European governments don«t want tax harmonization. Some of them has used tax benefits to catch more foreign investment, economic growth and avoid an effective free commercial competition.

Keywords: competition; foreign investment; tax law harmonization; state aid. (search for similar items in EconPapers)
JEL-codes: K11 K23 K33 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.investmentlaw.adjuris.ro/articole/An1V1/4.%20Mimoso.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sja:journ1:v:1:y:2021:i:1:p:38-48

Access Statistics for this article

More articles in International Investment Law Journal from Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences) Contact information at EDIRC.
Bibliographic data for series maintained by Catalin-Silviu Sararu ().