Die Steuer- und Abgabensysteme in der Europäischen Union sind durch eine heterogene Struktur gekennzeichnet. Harmonisierungsbestrebungen im Bereich der direkten Steuern und zunehmender Steuerwettbewerb bei gleichzeitigem Globalisierungsprozeß der Unternehmen führen zu Anpassungen der...

With economic integration rapidly growing at all level, understanding the incentives that this provides in the design of fiscal policies at the national level is fundamental. The most obvious implication of international competition on the taxation of mobile factors is a race to the bottom in...

The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by accomodations of the different tax systems to a...