Short Considerations on Tax Competition for SMEs

Article OPEN
Florin Tudor;
(2011)
  • Journal: Euroeconomica,issue 27 February,pages86-94
  • Subject: tax harmonization, unfair competition, good governance, subsidies, public policy

Tax competition is particularly evident with regard to attracting foreign direct investment, portfolio investment to finance investment, higher skilled jobs, etc. Taxpayers may choose thus the tax for those residences that offer a combination of public goods and taxes t... View more
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