Tax burden and competition in the European Union – Does it change?
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References listed on IDEAS
- Ganghof, Steffen & Genschel, Philipp, 2007. "Taxation and Democracy in the EU," MPIfG Discussion Paper 07/2, Max Planck Institute for the Study of Societies.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
- Mr. Vito Tanzi, 1996. "Globalization, Tax Competition and the Future of Tax Systems," IMF Working Papers 1996/141, International Monetary Fund.
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- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
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- Somaya Ahmed Aly Abdel‐Mowla, 2012. "The Egyptian tax system reforms, investment and tax evasion (2004‐2008)," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(1), pages 53-78, January.
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More about this item
Keywords
tax competition; tax burden; tax quota; implicit tax rate;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- F2 - International Economics - - International Factor Movements and International Business
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2010-01-23 (Accounting and Auditing)
- NEP-MAC-2010-01-23 (Macroeconomics)
- NEP-PBE-2010-01-23 (Public Economics)
- NEP-PUB-2010-01-23 (Public Finance)
- NEP-URE-2010-01-23 (Urban and Real Estate Economics)
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