The aim of this article is to identify diversity between the EU-15 and the New Members in their implementation of the … indicators. The results of our analyses confirm the hypothesis of a large gap between the EU-15 countries and the 12 New Members … indicators selected is confirmed only for the EU-15 countries and only three New Members belong to a group presenting the average …

This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we … studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects … responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns. …