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...

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Bibliographic Details
Main Authors: Askoldas Podviezko, Lyudmila Parfenova, Andrey Pugachev
Format: Article
Language:English
Published: MDPI AG 2019-02-01
Series:Journal of Risk and Financial Management
Subjects:
Online Access:https://www.mdpi.com/1911-8074/12/1/34