Social Sciences
8 years ago

EU Countries Face Intense Tax Competition Pressure, Impacting Capital Taxes

RePEc: Research Papers in Economics
What do Theories of Tax Competition Predict for Capital Taxes in EU Countries? A Review of the Tax Competition Literature
Signe Krogstrup

Paper Summary

The article reviews theories on how countries in the EU set capital taxes. It looks at different models of tax competition, including when countries are different sizes, have multiple tax options, or are influenced by agglomeration economies. The main goal is to understand how these factors affect capital tax decisions in the EU.

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