ScholarLens Back to search
2002•Unpublished venueRequires access

Tax Competition in Europe

Wolfgang Schön

Open publisher page 13 citations

Abstract

This book, covers the proceedings of the 2002 conference of the European Association of Tax Law Professors (EATLP), providing an in-depth analysis of tax competition in Europe. Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries presented their national reports. The main features of these national reports are analysed, and the general aspects as well as the advantages of tax competition are discussed. Finally, tax competition is examined from an EU perspective and the harmonization effects of state aid rules in the field of tax law are discussed.

About this research paper

What this paper is about

This book, covers the proceedings of the 2002 conference of the European Association of Tax Law Professors (EATLP), providing an in-depth analysis of tax competition in Europe. Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries presented their national reports. The main features of these national reports are analysed, and the general aspects as well as the advantages of tax competition are discussed. Finally, tax competition is examined from an EU perspective and the harmonization effects of state aid rules in the field of tax law are discussed.

Why it matters

OpenAlex reports 13 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

This book, covers the proceedings of the 2002 conference of the European Association of Tax Law Professors (EATLP), providing an in-depth analysis of tax competition in Europe. Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries presented their national reports. The main features of these national reports are analysed, and the general aspects as well as the advantages of tax competition are discussed. Finally, tax competition is examined from an EU perspective and the harmonization effects of state aid rules in the field of tax law are discussed.

Key concepts: Tax competition, Tax harmonization, Competition (biology), Harmonization, Tax reform, Direct tax, Value-added tax, Competition law

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
Tax Competition in Europe — Research Paper | ScholarLens