Karpowicz, Andrzej - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 32-48
Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They are selected based on their relevance. The...