Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488365
Title: Tax incentives and inter-state fiscal competition : the search for a regulatory framework
Author: M'Barek Sassi, Amine
ISNI:       0000 0001 3614 600X
Awarding Body: University of Manchester
Current Institution: University of Manchester
Date of Award: 2002
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Abstract:
The thesis represents a contribution to the debate on the regulation of inter-state fiscal competition. The study coincides with the mounting scepticism expressed towards the regulatory frameworks devised and implemented by the EU and OECD. This thesis offers a new and comprehensive approach to the regulatory dilemma. It looks at tax competition from a legal perspective and aspires at laying down the foundations of a balanced regulatory framework by sharing the burden of regulation amongst all parties involved in the process of fiscal competition. It also investigates the validity of the traditional arguments in the light of recent developments. Moreover, it tackles the one issue that is common to any regulatory framework, that is, the identification of tax incentives. The thesis contends that unless a common understanding is reached on what is meant by tax incentives, one may not seriously contemplate the regulation of inter-state fiscal competition.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.488365  DOI: Not available
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