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...

Tax competition in the European Union is shaped by four partly opposed institutional mechanisms. While market integration and enlargement increase competitive pressure, the tax co-ordination of the Council of Ministers and the tax jurisprudence of the European Court of Justice could potentially...

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...

Laut aktuellen Daten der EU steigt die relative Einkommensarmut in der Bundesrepublik weiter. Den amtlichen Daten zufolge sind am aktuellen Rand 16,7 Prozent der Bevölkerung bzw. mehr als 13 Millionen Menschen in Deutschland von Armut bedroht. Der weitere Anstieg des sogenannten Armutsrisikos...