Are the tendencies of the race to the bottom real in the European Union?

作者：VeronikaDvoáková

来源：Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, 61(4): 893-898.

DOI：10.11118/actaun201361040893

• Tax competition
• Race to the bottom
• Corporate effective tax rates
• Foreign direct investment
• Panel analysis

The increasing globalization and integration of markets are one of the causes of tax competition. Even though tax competition may be beneficial for some countries, on the other hand for others states it may mean an erosion of their public budgets. The Member States are therefore forced to compete fo...

• 出版日期2013