Schratzenstaller, Margit - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 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 the EU. Besides statutory tax rates, several other characteristics of national enterprise tax systems are gradually aligning: for example regarding the integration of corporate...