English, Article edition: Less Tax in the East Agnes Benassy-Quere; Delphine Prady

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Bookmark: http://trove.nla.gov.au/version/160084
Physical Description
  • article
Language
  • English

Edition details

Title
  • Less Tax in the East
Author
  • Agnes Benassy-Quere
  • Delphine Prady
Physical Description
  • article
Notes
  • The tax cuts which have been introduced in most European countries in recent years have led to fears of tax competition which could worsen inequalities, weaken the quality of public infrastructure and public services, or lead public finances to be unsustainable. The enlargement of the European Union has deepened such concerns. Taxes in Eastern Europe are generally far lower than in the eu15, and these countries seem to have adopted a low-tax strategy for mobile tax bases, so that companies are taxed relatively little, often far less than their distance from “the heart of Europe” would justify.
  • tax and budget policy; tax competition; tax harmonization; enlargement; FDI; investment
  • RePEc:cii:cepill:2004-232
Language
  • English
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