| Author (Person) | Flamant, Eloi, Godar, Sarah, Richard, Gaspard |
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| Author (Corporate) | Paris School of Economics: EU Tax Observatory |
| Series Title | EU Tax Observatory Reports |
| Series Details | Number 3 |
| Publication Date | November 2021 |
| Content Type | Report |
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Summary: This report provides an empirical analysis of personal and corporate tax competition in the European Union. We find that tax competition increasingly takes the form of preferential or narrowly-targeted tax regimes on top of general rate cuts. We provide a ranking of the most harmful regimes targeting foreign, mostly high-income or high-wealth individuals. We also discuss several options to address these trends. |
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| Source Link |
https://www.taxobservatory.eu/new-forms-of-tax-competition-an-empirical-investigation/
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| Subject Categories | Taxation |
| International Organisations | European Union [EU] |
