Theoretical and Applied Economics
No. 8 / 2010 (549)
The Effects of Tax Competition
West University of Timişoara
Alexandru O. CRÂŞNEAC
West University of Timişoara
Abstract. Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.
Contents
Cost Drivers. Evolution and Benefits
Entrepreneurial Perceptions and Activity – Differences and Similarities in Four Eastern European Countries
Controversies Regarding the Corporate Tax Harmonization Trend in the European Union
The Effects of Tax Competition
Public Debt Evolution in the Eurozone and the Need of Policy Coordination
The Impact of Welfare State to Labour Market. European Submodels Differences
The Impact of the Culture on the International Negociations: An Analysis Based on Contextual Comparaisons
Model for the Analysis of the Company Performance