Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?
Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes to stimulate their economies. Is all tax comp...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Bacău
2010-12-01
|
| Series: | Studies and Scientific Researches: Economics Edition |
| Subjects: | |
| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/112 |