Działo, Joanna - In: Comparative economic research : Central and Eastern Europe 18 (2015) 2, pp. 37-55
preferential tax rates in order to gain capital from abroad. A comparative analysis of the income tax rates in the EU countries and … certain tax havens shows that despite the progressive reduction of the rates of these taxes in the EU, the phenomenon of tax … unthreatened. The question arises whether tax competition is a real problem for the EU Member States and if there exist arguments …