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Journal Article

Deadlocked European Tax Policy: Which Way Out of the Competition for the Lowest Taxes?

MPS-Authors
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Kammer,  Andreas
International Max Planck Research School on the Social and Political Constitution of the Economy, MPI for the Study of Societies, Max Planck Society;

External Resource

https://www.fes.de/ipg/sets_d/arc_d.htm
(Publisher version)

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Fulltext (public)

IPG_2009_Kammer.pdf
(Any fulltext), 490KB

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Citation

Kellermann, C., & Kammer, A. (2009). Deadlocked European Tax Policy: Which Way Out of the Competition for the Lowest Taxes? Internationale Politik und Gesellschaft, 2009(2), 127-141.


Cite as: https://hdl.handle.net/11858/00-001M-0000-0012-4409-C
Abstract
Tax competition in the EU has been a stumbling block since the beginning of European integration. Its importance has grown with every enlargement round. However, motivations for tax competition vary significantly among the countries, as do the effects of this race for the lowest tax rates.