New Forms of Tax Competition in the European Union: An Empirical Investigation

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Author (Corporate)
Series Title
Series Details Number 3
Publication Date November 2021
Content Type

Summary:

This report provides an empirical analysis of personal and corporate tax competition in the European Union. We find that tax competition increasingly takes the form of preferential or narrowly-targeted tax regimes on top of general rate cuts. We provide a ranking of the most harmful regimes targeting foreign, mostly high-income or high-wealth individuals. We also discuss several options to address these trends.

Source Link Link to Main Source https://www.taxobservatory.eu/new-forms-of-tax-competition-an-empirical-investigation/
Alternative sources
  • https://www.taxobservatory.eu/wp-content/uploads/2021/11/EU-Tax-Observatory-Report-3-Tax-Competition-November-2021-2.pdf
Related Links
EU Tax Observatory: Press Release, 22/11/2021: New Forms of Tax Competition in the European Union: An Empirical Investigation https://www.taxobservatory.eu/wp-content/uploads/2021/11/Press-release-3rd-report-3.pdf

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