ScholarLens Back to search
2009•Max Planck Digital LibraryOpen access

Deadlocked European Tax Policy: Which Way Out of the Competition for the Lowest Taxes?

Christian Kellermann, Andreas Kammer

Open full text 2 citations

Abstract

Tax competition in the EU has been a stumbling block since the beginning of European integration. Its importance has grown with every enlargement round. However, motivations for tax competition vary significantly among the countries, as do the effects of this race for the lowest tax rates.

Open-access reader

About this research paper

What this paper is about

Tax competition in the EU has been a stumbling block since the beginning of European integration. Its importance has grown with every enlargement round. However, motivations for tax competition vary significantly among the countries, as do the effects of this race for the lowest tax rates.

Why it matters

OpenAlex reports 2 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

Tax competition in the EU has been a stumbling block since the beginning of European integration. Its importance has grown with every enlargement round. However, motivations for tax competition vary significantly among the countries, as do the effects of this race for the lowest tax rates.

Key concepts: Tax competition, Value-added tax, Direct tax, Indirect tax, Tax reform, Ad valorem tax, European union, Economics

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
Deadlocked European Tax Policy: Which Way Out of the Competition for the Lowest Taxes? — Research Paper | ScholarLens