The Resource Tax competition and tax coordination in the European Union

Tax competition and tax coordination in the European Union

Label
Tax competition and tax coordination in the European Union
Title
Tax competition and tax coordination in the European Union
Creator
Subject
Language
eng
Summary
The paper examines the tax competition literature and draws out its implications for the debate on corporate tax coordination within the EU. It begins with the early basic tax competition model, which derives conditions under which underprovision of public services occurs and tax harmonization unambiguously improves welfare for all states in the union. The paper then turns to a wide variety of extensions of this model, some of which reinforce its results and others that yield rather different conclusions
Citation source
In: International tax and public finance. - Boston. - Vol. 10 (2003),
http://library.link/vocab/creatorName
Zodrow, G.R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax competition
  • harmonization of tax
  • public sector
Label
Tax competition and tax coordination in the European Union
Instantiates
Publication
System control number
(Sirsi) a75659
Label
Tax competition and tax coordination in the European Union
Publication
System control number
(Sirsi) a75659

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