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- Title
FISCAL DECENTRALIZATION AND TAX COMPETITION IN THE EU MEMBER STATES.
- Authors
TALPOŞ, Ioan; DIMA, Bogdan; CRÂŞNEAC, Alexandru O.; MUTAŞCU, Mihai Ioan
- Abstract
The article presents a study which investigates the connection between tax competition and fiscal decentralization for the 1995-2008 periods in the European Union (EU). The study made use of the Two Stage Least Squares GMM method and panel cointegration tests to estimate the intensity and existence of relationship between the two variables. The result of the study shows that an intensified tax competition is a result of increasing the degree of fiscal decentralization in the EU member states.
- Subjects
EUROPEAN Union countries; TAXATION; DECENTRALIZATION in government; FISCAL policy; LEAST squares; EUROPEAN Union
- Publication
Economic Computation & Economic Cybernetics Studies & Research, 2011, Vol 45, Issue 2, p1
- ISSN
0424-267X
- Publication type
Article