Footnotes (9)



Is Tax Competition Harmful?

Robert W. McGee

Journal of Accounting, Ethics & Public Policy

November 2004

Barry University Andreas School of Business Working Paper

There is an on-going debate about tax competition or tax harmonization. The high-tax welfare states want to keep tax rates high so that they can continue to fund their social welfare programs. But they are losing business and investments to lower tax jurisdictions where governments let people and businesses keep a higher percentage of their income. This issue is especially relevant in the European Union, since the older members tend to have relatively high tax rates, whereas some of the new members have relatively low tax rates. This paper examines this issue and attempts to answer the question of whether tax competition is harmful.

Number of Pages in PDF File: 9

Keywords: Tax competition, tax harmonization, tax evasion, tax avoidance

JEL Classification: D6,F21,F36,H2,H87,M4,O52,H21,H22,H23,H24,H25,H26

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Date posted: November 12, 2004  

Suggested Citation

McGee, Robert W., Is Tax Competition Harmful? (November 2004). Barry University Andreas School of Business Working Paper. Available at SSRN: http://ssrn.com/abstract=617444 or http://dx.doi.org/10.2139/ssrn.617444

Contact Information

Robert W. McGee (Contact Author)
Journal of Accounting, Ethics & Public Policy
United States
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