Poulsen, Tommy Søndergaard - Institut for Miljø og Erhvervsøkonomi, Syddansk … - 2001
share of corporate and capital taxation in the EU tax structure has increased from 1980 to 1997, the excise duty share has … 1980 to 1997. The expectations of tax structure development are deduced from a simple model of economic integration. The … tax structures among EU member countries. But the findings show no impact from tax competition on social policy financing. …