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Author
Biernacki Krzysztof (Wrocław University of Economics, Poland)
Title
Tax System Competition - Instruments and Beneficiaries
Source
Ekonomia i Prawo, 2014, t. 13, nr 2, s. 275-284, bibliogr. 16 poz.
Economics and Law
Keyword
System podatkowy, Konkurencyjność podatkowa, Harmonizacja, Polityka fiskalna
Tax system, Tax competition, Harmonisation, Fiscal policy
Note
summ.
Abstract
Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject. (original abstract)
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Bibliography
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ISSN
1898-2255
Language
eng
URI / DOI
http://dx.doi.org/10.12775/EiP.2014.020
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