000			01609nab a2200301 c 4500
999			_c140325 _d140325
003			ES-MaIEF
005			20200214105524.0
007			ta
008			190403t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_916795 _aFuest, Clemens
245			_aHow will Brexit affect tax competition and tax harmonization ? _bthe role of discriminatory taxation _c Clemens Fuest and Samina Sultan
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory taxation in one country increases tax policy heterogeneity within the remaining union. Moreover, the incentives for the two remaining countries to harmonize their tax rates decline. We discuss these results in the context of the debate about the tax policy implications of Brexit.
650		4	_964535 _aSALIDA DE LA UNIÓN EUROPEA
650		4	_948241 _aREINO UNIDO
650		4	_947460 _aIMPUESTOS
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_931085 _aARMONIZACION FISCAL
650		4	_948644 _aUNION EUROPEA
700	1		_967133 _aSultan, Samina
773	0		_9159860 _oOP 233/2019/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 72, n. 1, March 2019, p. 111-138
942			_cART