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Biernacki Krzysztof (Wrocław University of Economics, Poland)
Tax System Competition - Instruments and Beneficiaries
Ekonomia i Prawo, 2014, t. 13, nr 2, s. 275-284, bibliogr. 16 poz.
Economics and Law
System podatkowy, Konkurencyjność podatkowa, Harmonizacja, Polityka fiskalna
Tax system, Tax competition, Harmonisation, Fiscal policy
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)
Full text
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