Reasons for Tax Harmonization in the EU
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References listed on IDEAS
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
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- Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020. "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 123-137, September.
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More about this item
Keywords
tax systes; harmonization; resource allocation;All these keywords.
JEL classification:
- H00 - Public Economics - - General - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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