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Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?
 
Creator Violeta Trandafir, Adina
 
Subject tax competition; tax measures; allocation of resources; harmful tax competition
H20
 
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.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor
 
Date 2010-12-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/112
10.29358/sceco.v0i15.112
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 15 (2010)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 15 (2010)
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/112/112