Fiscal competition and tax avoidance in Europe: an assessment.

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dc.contributor.advisor Etro, Federico it_IT Sgaravatti, Giovanni <1992> it_IT 2018-02-19 it_IT 2018-06-22T08:44:30Z 2018-06-22T08:44:30Z 2018-03-23 it_IT
dc.description.abstract -This work attempts to provide a comprehensive picture of fiscal competition in Europe. The main focus is that of presenting and interpreting theoretical models of tax competition such as those elaborated by Persson and Tabellini (1992) and Kanbur and Keen (1993). Some reference to the main developments now under discussion in the European Council and in the EU Parliament about tax-reforms are also provided. The first and foremost important development being the recent proposal of the European Commission for a Common Consolidated Corporate Tax Base (CCCTB) (published on 25 October 2016). Finally, it is given an overview of the topic of tax evasion and tax avoidance, both from an informative and from an economic perspective. The issue of redistribution when governments compete for tax bases is also tackled.- it_IT
dc.language.iso en it_IT
dc.publisher Università Ca' Foscari Venezia it_IT
dc.rights © Giovanni Sgaravatti, 2018 it_IT
dc.title Fiscal competition and tax avoidance in Europe: an assessment. it_IT
dc.title.alternative Fiscal competition and tax avoidance in Europe: an assessment it_IT
dc.type Bachelor Thesis it_IT Economia - economics it_IT Laurea magistrale it_IT Dipartimento di Economia it_IT
dc.description.academicyear 2016/2017, sessione straordinaria it_IT
dc.rights.accessrights openAccess it_IT
dc.thesis.matricno 843834 it_IT
dc.subject.miur SECS-P/01 ECONOMIA POLITICA it_IT
dc.description.note . it_IT it_IT it_IT it_IT
dc.provenance.upload Giovanni Sgaravatti (, 2018-02-19 it_IT
dc.provenance.plagiarycheck Federico Etro (, 2018-03-05 it_IT

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