|Uitgevers||Kluwer, Wolters Kluwer Nederland B.V.|
The increased mobility of economic activities has resulted in a sharp increase in tax competition between countries. Tax competition can have desirable consequences, such as more efficiency, but it can also have undesirable or harmful consequences, such as a race to the bottom.
Since 1997 the fight against harmful tax competition is one of the main issues of the EU-tax policy. How-ever, the discussion about harmful tax competition till now has always been very misty. The aim of this pub-lication is to bring more clearness and line in the ample discussion.
Want to know all about the consequences of harmful tax competition and the attempts to fight it? Then order the edition “Harmful tax competition in the European Union”.