Business, Management and Accounting
7 years ago

EU Countries Engage in Tax Rate Battle to Attract Investments

Springer proceedings in business and economics
Corporate Tax as an Instrument of Tax Competition Among the EU Countries
Robert Matusiak

Paper Summary

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The article explores how changing corporate tax rates in European Union countries affects tax competition. It suggests that simply lowering tax rates may not always attract more investments or prevent capital outflow. The study indicates that entrepreneurs consider factors beyond just tax rates when making business decisions.