Fiscal Competitiveness versus Harmful Tax Competition in the European Union

Journal
Lampreave Márquez, P.
European Union
Bulletin for International Taxation 2011 (Volume 65), No. 6
PriceUSD 45

This article analyses the evolution of direct taxation harmonization and harmful tax competition, the latter being a consequence of a lack of harmonization, in the European Union. In this context, it refers to the concept of harmful versus fair tax competition and measures that could be adopted to counter the former.