Perspektiven des europäischen Steuerwettbewerbs

Gregor A. Larbig

Working Paper Series B from Friedrich Schiller University of Jena, School of of Economics and Business Administration

Abstract: The current debate on the EURO distracts attention on the next steps of economic integration, namely the field of fiscal integration and tax competition in Europe. This paper puts a focus on some perspectives of this like theoretical welfare implications, the question of fairness and harmfulness of tax competition. In addition a programm for further political proceeding in this area is presented.

Keywords: Tax Competition; Fiscal Integration; European Integration (search for similar items in EconPapers)
JEL-codes: F36 H87 (search for similar items in EconPapers)
Date: 1998-06-01
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Persistent link: https://EconPapers.repec.org/RePEc:jen:jenavo:1998-07

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