FISCAL DECENTRALIZATION AND TAX COMPETITION IN THE EU MEMBER STATES

被引：0
|
作者：
Talpos, Ioan [1 ]
Dima, Bogdan [1 ]
Crasneac, Alexandru O. [1 ]
Mutascu, Mihai Loan [1 ]
机构：
[1] W Univ Timisoara, Fac Econ & Business Adm, Timisoara, Romania
来源：
ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH | 2011年 / 45卷 / 02期
关键词：
tax competition; fiscal decentralization; relationship; impact; effects; model; PANEL-DATA; FEDERALISM; MODELS;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper tries to find the connection between fiscal decentralization and tax competition in the European Union, for the 1995-2008 periods. The main hypothesis is that if the degree of fiscal decentralization augments, then the intensity of tax competition increases. For this purpose we used the panel cointegration tests and Two Stage Least Squares GMM method to estimate the existence and intensity of the relationship between those two variables.
引用
收藏
页码：93 / 103
页数：11
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