Schratzenstaller, Margit - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 21-38
Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … aligning: for example regarding the integration of corporate and shareholder taxation. Another common trend is the systematic … by non-neutrality of taxation with regard to the legal form of firms (incorporated firms are taxed more favourably than …