European Union: The competitiveness of EU tax systems

• Autores: Sven-Olof Lodin
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 5, 2001, págs. 166-171
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • When is a tax system competitive? The author discusses four factors that play a role in competitiveness, together with trends that are emerging in the northern part of the European Union.