Author (Corporate) | French Council of Economic Analysis |
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Series Title | Les notes du conseil d’analyse économique |
Series Details | No.14, July 2014 |
Publication Date | July 2014 |
Content Type | Report |
Abstract: The recent sovereign debt crisis has given an impetus to the debate on tax cooperation in the European union. Tax competition is praised for its positive effect on government efficiency but also accused of distorting public and private choices. This Note argues that, although the taxation of the most mobile bases has become lighter since the mid 1990s, the responsibility of tax competition in Europe is unclear, except for corporate taxation. |
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Source Link | http://www.cae-eco.fr/IMG/pdf/cae-note014-en.pdf |
Related Links |
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Subject Categories | Taxation |
Countries / Regions | Europe |
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