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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Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública
2015
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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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