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- W1605372285 abstract "Intensification of international tax competition, associated with the process of globalization and financial markets integration is recently becoming a very live issue, causing a lot of both enthusiasm and scepticism among politicians, economists, taxpayers. This is mainly because of its ambiguous effects - it may introduce, mitigate, or exacerbate inefficiencies in both private and public sector. In different models, tax competition may either limit or increase public expenditures and taxes on mobile factors, with differing welfare consequences. It poses a serious challenge to the autonomy of domestic fiscal policymakers and to the global economy in general. This paper reviews potential advantages and disadvantages of the phenomenon, facing commonly used hypotheses and beliefs with facts and numbers. Though it does not provide a clear-cut answer to the question of whether tax competition is good or bad, it gives an idea of its complexity and of great significance for the future of fiscal policy development." @default.
- W1605372285 created "2016-06-24" @default.
- W1605372285 creator A5000241807 @default.
- W1605372285 date "2010-06-30" @default.
- W1605372285 modified "2023-09-26" @default.
- W1605372285 title "International Tax Competition and Fiscal Policy of EU Countries" @default.
- W1605372285 cites W1583040418 @default.
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- W1605372285 doi "https://doi.org/10.12775/equil.2010.002" @default.
- W1605372285 hasPublicationYear "2010" @default.
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