Tax evasion, fiscal competition and economic integration

European Economic Review

Volumn 44, Issue 9, 2000, Pages 1633-1657

  Cremer, Helmuth ^a   Gahvari, Firouz ^b  

^a UNIVERSITÉ DE TOULOUSE   (France)

^b UNIVERSITY OF ILLINOIS AT URBANA CHAMPAIGN   (United States)

Author keywords

Economic integration; Fiscal competition; Tax evasion; Tax harmonization

Indexed keywords

ECONOMIC INTEGRATION; ECONOMIC POLICY; TAX SYSTEM;

EID: 0033753414     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0014-2921(99)00025-2     Document Type: Article

References (18)

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6. Interjurisdictional competition and public expenditure: Is tax co-ordination counterproductive?
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9. Commodity tax competition between member states of a federation: Equilibrium and efficiency
10. Tax competition and tax harmonization in Europe
11. How much Europe? Subsidiarity, centralization and fiscal competition
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13. Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy
14. A theory of inter-regional tax competition
15. Pigou, property taxation and the under-provision of local public goods