New Forms of Tax Competition in the European Union: An Empirical Investigation

Authors: Eloi Flamant, Sarah Godar & Gaspard Richard

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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