Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax … whether the decline in corporate tax levels in Europe is mainly driven by tax competition between EU member states or by … evidence for tax competition within Europe, whereas there is no robust evidence that European countries compete with countries …

Besteuerung von Kapitals in Europa darzustellen. Abschließend werden in dem Beitrag die neuen Ansätze in der Kapitalbesteuerung … in Europe. Finally, the paper analyses und justifies the new approaches of "levelling the playing field" in capital …

in Europe. Finally, the paper analyses und justifies the new approaches of levelling the playing field in capital … Besteuerung von Kapitals in Europa darzustellen. Abschließend werden in dem Beitrag die neuen Ansätze in der Kapitalbesteuerung …

The broad literature focussing on the effects of globalization and strategic interactions on corporate tax competition …

period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have …