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Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It...
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an einer Gewinnbesteuerung der Unternehmen fest. Die Folge ist eine nur bedingt mögliche Durchsetzung des eigenen …
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