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Tax Competition and Harmonisation : Implications for the Financial Sector

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  • Patrick de Freminet

Abstract

[eng] Fiscal harmonization in Europe seems to be far from accomplished. The euro should have favoured an acceleration of this process, but a strong tax competition can be observed in Europe. French tax system doesn’t seem competitive. . JEL Classification : H32

Suggested Citation

  • Patrick de Freminet, 2000. "Tax Competition and Harmonisation : Implications for the Financial Sector," Revue d'Économie Financière, Programme National Persée, vol. 57(2), pages 167-179.
    • Handle: RePEc:prs:recofi:ecofi_1767-4603_2000_num_57_2_4736
    DOI: 10.3406/ecofi.2000.4736
    Note: DOI:10.3406/ecofi.2000.4736
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    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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