Tax Competition Or Tax Coordination? What Is Better For The European Union? / Konkurewncja Podatkowa Czy Koordynacja Podatków? Co Jest Lepsze Dla Unii Europejskiej?

Keywords

Tax competition, Tax harmonization, Indirect tax, Ad valorem tax, Value-added tax

References

• Theories of Tax CompetitionJohn D. Wilson — 1999
• The economics and empirics of tax competition: A surveyThushyanthan Baskaran, Mariana Lopes da Fonseca — 2013
• Non-binding minimum taxes may foster tax competitionKai A. Konrad — 2009
• Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and OptimalityWang You-qiang — 1999
• The power to tax : analytical foundations of a fiscal constitutionJ. Gregory Ballentine, Geoffrey Brennan, James M. Buchanan — 1981
• Economic geography and the fiscal effects of regional integrationRodney D. Ludema, Ian Wooton — 2000
• International Tax Coordination: Regionalism Versus GlobalismPeter Birch Sørensen — 2004
• Coordination of capital taxation among asymmetric countriesSusana Peralta, Tanguy van Ypersele — 2006
• WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION?Michael P. Devereux, Simon Loretz — 2013
• A theory of interregional tax competitionJohn D. Wilson — 1986
• Asymmetric tax competitionSam Bucovetsky — 1991
• A Pure Theory of Local ExpendituresCharles M. Tiebout — 1956
• The Analysis of Revenue Sharing in a New Approach to Collective Fiscal DecisionsDavid F. Bradford, Wallace E. Oates — 1971
• Agglomeration, Integration and Tax HarmonizationRichard Baldwin, Paúl Krugman — 2001
• Nash equilibria in models of fiscal competitionDavid E. Wildasin — 1988
• Tax competition and tax coordinationChristian Keuschnigg, Simon Loretz, Hannes Winner — 2015
• What do we know about corporate tax competitionMichael Devereux, Simon Loretz — 2012
• Agglomeration, integration and tax harmonisationRichard Baldwin, Paúl Krugman — 2003

Cited by

• Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countriesDragoș Păun — 2019
• Public Administration in EU: Harmonization of Income TaxesJaroslav Korečko, R. Bacik, Iveta Vozňáková — 2019
• A Literature Review: Empirical Research on Tax Havens, years 2008 to 2018Ana Paula Mendes de Miranda, Paulo Dias — 2020
• The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak RepublicJuraj Chebeň, Krajcirova Renata, Ferenczi Vanova Alexandra — 2021
• Decisões sobre preço em marketing considerando a influência de impostos: um estudo internacional comparando o Brasil e a ItáliaMarcelo Barbieri Campomar — 2017
• Empirical Research on Tax HavensPaulo Dias, Ana Paula Mendes de Miranda — 2022
• Estimating Optimal Corporate Tax Rates under Partial Tax Harmonization: International Empirical EvidenceBoyé Gnandé Roméo — 2026

Related papers

• Theory and practice of tax burden in the European UnionIrena Szarowská — 2009
• Tax competition, tax coordination and tax harmonization: The effects of EMUBernd Genser, Andreas Haufler — 1995
• Tax Harmonization and Competition in the European UnionM. Peter van der Hoek — 2004
• Free Competition: How Tax Evasion and Tax Competition Distort Markets – The Brazilian PerspectiveIgor Mauler Santiago — 2010
• The OECD Model Tax Treaty: Tax Competition and Two-Way CapitalRonald B. Davies — 2002