Boss, Alfred; Gern, Klaus-Jürgen; Meier, Klaus-Jürgen; … - Institut für Weltwirtschaft (IfW) - 1999
income taxation in the EU in order to prevent a "race to the bottom", otherwise it would be impossible to supply an adequate … level of public goods and to finance the welfare state. However, the development of capital income tax rates in the EU and … high levels of government expenditures in most of the EU countries, there seems to be no risk that governments would be …