Tax harmonization in Europe: moving forward

The debate on tax competition opposes those who praise its positive effect on government efficiency, and those who accuse it of distorting public choices, inducing inequality but also undermining the functioning of markets.1 These two polar versions coexist in the European Union. Since decisions on...

Full description

Saved in:
Bibliographic Details
Main Authors: Bénassy Quéré, Agnès, Trannoy, Alain, Wolff, Guntram B.
Format: Article
Published: Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública 2015
Online Access:
Source:Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 10, Nº. 1, 2015 (Ejemplar dedicado a: Armonización fiscal), pags. 113-132
Tags: Add Tag
No Tags, Be the first to tag this record!