Do we have to fear tax competition among "new" and "old" European countries?

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Date

2006

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Urban Public Economics Review

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Ce document est lié à :
http://www.redalyc.org/revista.oa

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REDALYC : Red de Revistas Científicas de América Latina y el Caribe, España y Portugal

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Red de Revistas Científicas de América Latina y el Caribe, España y Portugal

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Urban Public Economics Review

Mots-clés Und

Estudios Territoriales Tax competition Business taxation Agglomeration rents

Sujets proches En

Competition (Economics) Economic competition Competitiveness (Economics)

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Simon Schnyder et al., « Do we have to fear tax competition among "new" and "old" European countries? », Urban Public Economics Review, ID : 10670/1.7ab94e...

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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.

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