IDEAS home Printed from https://ideas.repec.org/a/mul/jqyfkm/doi10.1432-23312y2006i1-2p19-48.html
   My bibliography  Save this article

The Tax Compensation Strategies in the EU

Author

Listed:
  • P. Coppola

Abstract

Tax compensation, mainly in the form of financial aids or of tax relief, represents an instrument largely advocated by entrepreneurs and political forces to enhance competition and economic development in the weakest regions. The paper points out that the EU legislation limits the use of tax compensation among Member countries and, in this view, may also arise a specific risk related to harmful tax competition. The author proposes a solution based on a new tax compensation scheme where Member States should support tax compensation to make their less developed areas more competitive.

Suggested Citation

  • P. Coppola, 2006. "The Tax Compensation Strategies in the EU," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 1-2, pages 19-48.
    • Handle: RePEc:mul:jqyfkm:doi:10.1432/23312:y:2006:i:1-2:p:19-48
    as

    Download full text from publisher

    File URL: https://www.rivisteweb.it/download/article/10.1432/23312
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.rivisteweb.it/doi/10.1432/23312
    Download Restriction: no
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mul:jqyfkm:doi:10.1432/23312:y:2006:i:1-2:p:19-48. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://www.rivisteweb.it/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.