TAX COMPETITION, HARMONIZATION AND DEVELOPMENT: CHALLENGES AND CONSEQUENCES 1
作者： Camelia Surugiu , Marius Surugiu
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摘要: ∗ This paper aims to emphasize the importance of tax harmonization and competition, both for a country's economy global development, which impact on governments' adopted measures attract investment, skilled labour force, etc. The relationship between economic development European countries, expressed as GDP per capita, implicit rate capital is considered, using data 1995-2009. results indicate that competition influenced by macroeconomic variables used (government deficit/surplus, government expenditure openness), except level capita (economic development) consolidated gross debt, are not statistically significant.
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