Do we have to fear tax competition among "new" and "old" European countries?
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| Format: | Artículo científico |
| Language: | en |
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Universidade de Santiago de Compostela
2006
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| author | Simon Schnyder |
| author_facet | Simon Schnyder |
| contents | Do we have to fear tax competition among "new" and "old" European countries? Simon Schnyder Malgorzata Wasmer Thierry Madiès Estudios Territoriales Tax competition Business taxation Agglomeration rents The purpose of this paper is to study both theoretically and empiricallytax competition in the enlarged EU and to provide someinsights on ongoing reforms concerning business taxation. We supportthe idea that even if one can observe cuts in new membersstatutory business tax rates, this should not result in fiercer taxcompetition between the core and the periphery since infrastructureendowments and the existence of agglomeration rents inthe core of the EU may prevent (at least partially) activities to relocateto the new members. 2006 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400503 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.5 |
| format | Artículo científico |
| id | redalyc_50400503 |
| institution | Redalyc |
| language | en |
| publishDate | 2006 |
| publisher | Universidade de Santiago de Compostela |
| spellingShingle | Do we have to fear tax competition among "new" and "old" European countries? Simon Schnyder Estudios Territoriales Tax competition Business taxation Agglomeration rents Do we have to fear tax competition among "new" and "old" European countries? Simon Schnyder Malgorzata Wasmer Thierry Madiès Estudios Territoriales Tax competition Business taxation Agglomeration rents The purpose of this paper is to study both theoretically and empiricallytax competition in the enlarged EU and to provide someinsights on ongoing reforms concerning business taxation. We supportthe idea that even if one can observe cuts in new membersstatutory business tax rates, this should not result in fiercer taxcompetition between the core and the periphery since infrastructureendowments and the existence of agglomeration rents inthe core of the EU may prevent (at least partially) activities to relocateto the new members. 2006 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400503 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.5 |
| title | Do we have to fear tax competition among "new" and "old" European countries? |
| topic | Estudios Territoriales Tax competition Business taxation Agglomeration rents |
| url | https://www.redalyc.org/articulo.oa?id=50400503 |