This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and...

Quantitative research on taxation is important to test which variables affect it and hence to identify strategies in order to boost tax revenue or change its composition. Albeit research on this topic is not recent, many authors have focused on developed countries, whereas others have avoided...