Use this URL to cite or link to this record in EThOS: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488365 |
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Title: | Tax incentives and inter-state fiscal competition : the search for a regulatory framework | ||||
Author: | M'Barek Sassi, Amine |
ISNI:
0000 0001 3614 600X
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Awarding Body: | University of Manchester | ||||
Current Institution: | University of Manchester | ||||
Date of Award: | 2002 | ||||
Availability of Full Text: |
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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.
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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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