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...

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Bibliographic Details
Main Authors: Bénassy Quéré, Agnès, Trannoy, Alain, Wolff, Guntram B.
Format: Article
Language:English
Published: Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública 2015
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5315614
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
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