New Forms of Tax Competition in the European Union: An Empirical Investigation

Eloi Flamant, Sarah Godar and Gaspard Richard

No 3, Reports from EU Tax Observatory

Abstract: This report provides an empirical analysis of tax competition between individuals and firms in the European Union. We find that tax competition increasingly takes the form of preferential or narrowly targeted tax regimes in addition to general rate reductions. We provide a ranking of the most harmful regimes targeting foreigners, primarily high-income or high-wealth individuals. We also discuss several options for dealing with these trends.

Keywords: Tax competition; preferential regimes; EU taxation (search for similar items in EconPapers)
JEL-codes: F38 H26 H87 (search for similar items in EconPapers)
Pages: 57 pages
Date: 2021
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Working Paper: New Forms of Tax Competition in the European Union: an Empirical Investigation (2021)
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Persistent link: https://EconPapers.repec.org/RePEc:dbp:report:003

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