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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I’d love to see this same analysis done with current figur…
The ATO will not be happy until every tax agent or lawyer gi…
I should add “Been there, done that” Australia abolished…