European Association of Tax Law Professors: Tax competition in Europe - the national perspective

• Autores: Wolfgang Schön
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 12, 2002, págs. 490-500
• Idioma: inglés
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• Resumen

  • In this excerpt from the General Report prepared for the June 2002 European Association of Tax Law Professors meeting in Lausanne, the author provides an overview of the political, legal and economic implications of tax competition in Europe.