Is tax competition harmful and is the EU an optimal tax area?
Year of publication: |
2006
|
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Authors: | Halkos, George E. ; Kyriazēs, Nikos K. |
Published in: |
European journal of law and economics. - New York, NY : Springer Science + Business Media, ISSN 0929-1261, ZDB-ID 1231592-8. - Vol. 21.2006, 2, p. 163-177
|
Subject: | Steuerwettbewerb | Tax competition | Steuerwirkung | Tax effects | EU-Steuerrecht | EU tax law | Spieltheorie | Game theory | Theorie | Theory |
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