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Steuerwettbewerb in der Europäischen Union : eine wirtschaftsethische Perspektive

Glasmeyer, Matthias - 2006 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003358487

Impact of tax system in Poland, transition economies and European Union on competitiveness of the economy

Krajewska, Anna - In: Comparative economic research : Central and Eastern Europe 7 (2004) 1/2, pp. 105-119

Persistent link: https://www.econbiz.de/10003281059

Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs?

Pitlik, Hans - In: Wirtschaftspolitik im Systemwettbewerb : [Jahrestagung …, (pp. 31-57). 2006

Persistent link: https://www.econbiz.de/10003286117

Speeding up, down the hill : how the EU shapes corporate tax competition in the single market

Genschel, Philipp; Kemmerling, Achim; Seils, Eric - 2008

We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU...

Persistent link: https://www.econbiz.de/10003838087