accelerating globalization. Subject to competition and tax competition, is increasingly important in the European Union …Tax competition, both at European and international level, is a current research topic given the current context of …. In this study we aim to achieve a separation of the concept of tax competition, tax competition and to outline its …

Luxembourg is on the winner?s side of tax competition in the field of excise duties on goods as gasoline, cigarettes … volatile demand we construct a simple, empirically calibrated simulation model for tax revenue and the Laffer-curve. We also …