The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland
Transfer. European Review of Labour and Research
2010
16
1
Spring
71-80
corporation tax ; harmonization
Public finance and taxation
English
Bibliogr.
"Direct taxation remains within the competence of EU Member States. Some analysts argue, however, that differing corporation tax regimes lead to a ‘race to the bottom', suggesting that tax harmonisation would be beneficial for the EU as a whole. This article evaluates the strength of this argument and considers the question of whether tax-base consolidation would be likely to lead inexorably to the harmonisation of tax rates."
Paper
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