Bénassy-Quéré, Agnès (contributor); … - 2005
member state and for the European
Union as a whole, which are exposed to tax competition both within and outside the EU … dispersion is less pronounced for capital taxation than
for the taxation of labour and especially consumption. This pattern tends … (Besley
Case 1995 a, b), cultural and linguistic distance are large impediment for such mechanism
to apply in the EU. Tax …