Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/322759 
Erscheinungsjahr: 
2008
Schriftenreihe/Nr.: 
Discussion Papers Series No. 08-13
Verlag: 
Utrecht University, Utrecht School of Economics, Tjalling C. Koopmans Research Institute, Utrecht
Zusammenfassung: 
This paper surveys the literature on tax competition, and uses it to analyse current European proposals to harmonise corporate tax rates. It begins, in the course of Section One, by introducing the phenomenon of international tax competition, and illustrates, with the use of secondary research, the reality of the regulatory 'race to the bottom'. Section Two, however, demonstrates the harmful consequences of tax competition – with reference to the immobile factors of production – and makes obvious the necessity of effective intervention. Section Three then introduces and evaluates the calibre of the current proposals to tackle tax competition through collusion and harmonisation, and concludes negatively in the process. As illustrated in this discussion, any efforts to harmonise corporate taxes above the international equilibrium will not only fail to solve the problem at hand, but will exacerbate them, and may even serve to undermine and destabilise the political Union. Section Four then introduce an alternative solution to the problem – in the form of the residence principle – and Section Five concludes.
Schlagwörter: 
International Competition
Europe
Public Finance
Taxation
Regulation
Dokumentart: 
Working Paper

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