Liapis, Konstantinos J.; Galanos, Christos L.; Politis, … - In: International Journal of Business and Economic Sciences … 7 (2014) 3, pp. 7-23
The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and...