Tax system competition – instruments and beneficiaries

Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.

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Year of publication:	2014
Authors:	Biernacki, Krzysztof
Published in:	Ekonomia i Prawo. - Uniwersytet Mikolaja Kopernika. - Vol. 13.2014, 2, p. 275-284
Publisher:	Uniwersytet Mikolaja Kopernika
Subject:	tax competition \| tax system \| fiscal harmonization

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Extent:	application/pdf
Type of publication:	Article
Other identifiers:	10.12775/EiP.2014.020 [DOI]
Classification:	F36 - Financial Aspects of Economic Integration ; H25 - Business Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011123351