COMPETIŢIA FISCALĂ ŞI EFECTELE ACESTEIA ASUPRA STATELOR CU ECONOMII EMERGENTE
TAX COMPETITION AND ITS EFFECTS ON STATES WITH EMERGING ECONOMIES
Author(s): Sorin BlajSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: Tax competition; emerging economies; Tiebout theory; tax reform; flat tax rate; foreign direct investment (FDI).
Summary/Abstract: The paper presents the main measures to reduce taxation adopted by countries with emerging economies, which led to trigger a genuine tax competition between them and beyond.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 4
- Page Range: 134-140
- Page Count: 7
- Language: Romanian
