{"id":108118,"date":"2024-01-22T15:25:45","date_gmt":"2024-01-22T14:25:45","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/108118\/"},"modified":"2024-04-18T19:09:16","modified_gmt":"2024-04-18T17:09:16","slug":"international-tax-competition-a-new-framework-for-analysis","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/108118\/","title":{"rendered":"International Tax Competition: A New Framework for Analysis"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-108118","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Spurred by the liberalisation of capital flows and the launching of the EU single market and monetary union, the last two decades have witnessed an intense European and international debate on the need for supranational tax co-ordination. In recent years there has been a clear shift in the dominant opinion in this long-standing debate. Only a few years ago the European Commission expressed concern that international tax competition seems to shift the tax burden from mobile capital onto unemployment-ridden labour ...","onlinedate":"2003-12-01 00:00:00","lang":"English","publication_series":"","publication_date":"20031201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"International Tax Competition: A New Framework for Analysis European Union Economic Policy Issues for the Next Decade\"]","jelcodes":"[]","related_publications":"[]","pdf":null,"zip":null,"link":"http:\/\/www.wkap.nl\/prod\/b\/1-4020-7715-7","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"Kluwer Academic Publishers","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[11253],"persons_data":"[{\"personId\":11253,\"personName\":\"Peter B. S\u00f8rensen\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"Dordrecht","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_bookanthology rendering_apa rendering_bookanthology_apa\\\">S\u00f8rensen, P. B. (2003). <span><em>International Tax Competition: A New Framework for Analysis<\\\/em><\\\/span>. Kluwer Academic Publishers. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"http:\\\/\\\/www.wkap.nl\\\/prod\\\/b\\\/1-4020-7715-7\\\" class=\\\"link\\\"><span>http:\\\/\\\/www.wkap.nl\\\/prod\\\/b\\\/1-4020-7715-7<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_bookanthology rendering_vancouver rendering_bookanthology_vancouver\\\">S\u00f8rensen PB. <span class=\\\"title\\\"><span>International Tax Competition: A New Framework for Analysis<\\\/span><\\\/span>. Dordrecht: Kluwer Academic Publishers, 2003.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_bookanthology rendering_bibtex rendering_bookanthology_bibtex\\\"><div>@book{b85c08e08620416b95dce3b8ffb7fda8,<\\\/div><div>  title     = \\\"International Tax Competition: A New Framework for Analysis\\\",<\\\/div><div>  abstract  = \\\"Spurred by the liberalisation of capital flows and the launching of the EU single market and monetary union, the last two decades have witnessed an intense European and international debate on the need for supranational tax co-ordination. In recent years there has been a clear shift in the dominant opinion in this long-standing debate. Only a few years ago the European Commission expressed concern that international tax competition seems to shift the tax burden from mobile capital onto unemployment-ridden labour ...\\\",<\\\/div><div>  keywords  = \\\"International Tax Competition: A New Framework for Analysis European Union Economic Policy Issues for the Next Decade, International Tax Competition: A New Framework for Analysis European Union Economic Policy Issues for the Next Decade\\\",<\\\/div><div>  author    = \\\"S{\\\\o}rensen, \\\\{Peter B.\\\\}\\\",<\\\/div><div>  year      = \\\"2003\\\",<\\\/div><div>  month     = dec,<\\\/div><div>  language  = \\\"English\\\",<\\\/div><div>  publisher = \\\"Kluwer Academic Publishers\\\",<\\\/div><div>  address   = \\\"Netherlands\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_bookanthology rendering_ris rendering_bookanthology_ris\\\"><p>TY  - BOOK<\\\/p><p>T1  - International Tax Competition: A New Framework for Analysis<\\\/p><p>AU  - S\u00f8rensen, Peter B.<\\\/p><p>PY  - 2003\\\/12<\\\/p><p>Y1  - 2003\\\/12<\\\/p><p>N2  - Spurred by the liberalisation of capital flows and the launching of the EU single market and monetary union, the last two decades have witnessed an intense European and international debate on the need for supranational tax co-ordination. 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