HORVÁTH, Denis; MALIČKÁ, Lenka; GAZDA, Vladimír
October 2013
Economic Computation & Economic Cybernetics Studies & Research;2013, Vol. 47 Issue 4, p1
Academic Journal
The tax competition remains one of the most and widely studied problems in macroeconomics. We are looking for empirical evidence which supports our preliminary theoretical conceptual model intended for the adequate description of the economic systems experiencing the tax competition. The model is intended not only for the utilization within the EU-27, but its wider use is assumed which combines the effect of the tax revenue function gradients with the harmonization tendency as an alternative. The analytical part of the study underlines the potential of the perturbative calculations which might be relevant for further macroeconomic research. The theoretical research represents ground for the empirical research searching for the causal relationship between the change of the revenue and time shifted tax burden.


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