Tax Competitiveness of the New EU Member States
This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and amplitudes...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2019-02-01
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Series: | Journal of Risk and Financial Management |
Subjects: | |
Online Access: | https://www.mdpi.com/1911-8074/12/1/34 |