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Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?
Studies and Scientific Researchs. Economics Edition
View Archive Info| Field | Value | |
| Title |
Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?
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| Creator |
Violeta Trandafir, Adina
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| Subject |
tax competition; tax measures; allocation of resources; harmful tax competition
H20 |
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| Description |
Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes to stimulate their economies. Is all tax competition harmful, or is it possible to distinguish between harmful and beneficial tax competition? In this paper, in its first part, I try to present the difference between benefit and harmful tax competition. Also, the paper try to establish how really is tax competition – “harmful” or “beneficial”. The second parts of this paper analyze the impact and efficiency of different tax measures in allocation of public resources.
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| Publisher |
Vasile Alecsandri University of Bacau
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| Contributor |
—
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| Date |
2010-12-15
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.sceco.ub.ro/index.php/SCECO/article/view/112
10.29358/sceco.v0i15.112 |
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| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 15 (2010)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 15 (2010) 2344-1321 2066-561X |
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| Language |
eng
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| Relation |
http://www.sceco.ub.ro/index.php/SCECO/article/view/112/112
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