{"id":"https://openalex.org/W1558965754","doi":null,"title":"Who\u2019s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States","display_name":"Who\u2019s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States","publication_year":2006,"publication_date":"2006-06-01","ids":{"openalex":"https://openalex.org/W1558965754","mag":"1558965754"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:cii:cepidt:2006-11","doi":null,"is_oa":false,"landing_page_url":"http://www.cepii.fr/PDF_PUB/wp/2006/wp2006-11.pdf","pdf_url":"http://www.cepii.fr/PDF_PUB/wp/2006/wp2006-11.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://econpapers.repec.org/RePEc:cii:cepidt:2006-11","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009563645","display_name":"Amina Lahr\u00e8che\u2010R\u00e9vil","orcid":"https://orcid.org/0000-0003-4019-4578","observed_orcids":["https://orcid.org/0000-0003-4019-4578"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Amina Lahr\u00e8che\u2010R\u00e9vil","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-4019-4578","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5009563645"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":46,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.6685000061988831,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.6685000061988831,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.10159999877214432,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.07129999995231628,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.9980000257492065},{"id":"https://openalex.org/keywords/eu-enlargement","display_name":"EU enlargement","score":0.7089999914169312},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.9100000262260437},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.7689999938011169},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.8119999766349792}],"concepts":[{"id":"https://openalex.org/C2776462828","wikidata":"https://www.wikidata.org/wiki/Q933216","display_name":"Tax competition","level":4,"score":0.8352692127227783},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.7502821683883667},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6929340362548828},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.6575025320053101},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6338966488838196},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.6057965159416199},{"id":"https://openalex.org/C2777303404","wikidata":"https://www.wikidata.org/wiki/Q759757","display_name":"Convergence (economics)","level":2,"score":0.5982255339622498},{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.5726228952407837},{"id":"https://openalex.org/C3019422483","wikidata":"https://www.wikidata.org/wiki/Q1646605","display_name":"Member states","level":3,"score":0.5400809049606323},{"id":"https://openalex.org/C143095724","wikidata":"https://www.wikidata.org/wiki/Q515895","display_name":"Odds","level":3,"score":0.48912912607192993},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.4771275520324707},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.45173579454421997},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.4434293210506439},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.4219190776348114},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.40050044655799866},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.25183039903640747},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.24076047539710999},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06410828232765198},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.05742168426513672},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C126322002","wikidata":"https://www.wikidata.org/wiki/Q11180","display_name":"Internal medicine","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:cii:cepidt:2006-11","doi":null,"is_oa":false,"landing_page_url":"http://www.cepii.fr/PDF_PUB/wp/2006/wp2006-11.pdf","pdf_url":"http://www.cepii.fr/PDF_PUB/wp/2006/wp2006-11.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:1558965754","doi":null,"is_oa":true,"landing_page_url":"https://econpapers.repec.org/RePEc:cii:cepidt:2006-11","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null}],"best_oa_location":{"id":"mag:1558965754","doi":null,"is_oa":true,"landing_page_url":"https://econpapers.repec.org/RePEc:cii:cepidt:2006-11","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":38,"referenced_works":["https://openalex.org/W1484155061","https://openalex.org/W1492011539","https://openalex.org/W1507883040","https://openalex.org/W1526516874","https://openalex.org/W1536235390","https://openalex.org/W1567602610","https://openalex.org/W1583040418","https://openalex.org/W1587045659","https://openalex.org/W1978144122","https://openalex.org/W1980587281","https://openalex.org/W1988648142","https://openalex.org/W2001641600","https://openalex.org/W2003238244","https://openalex.org/W2007465588","https://openalex.org/W2026403338","https://openalex.org/W2030812382","https://openalex.org/W2043010960","https://openalex.org/W2081714882","https://openalex.org/W2085368360","https://openalex.org/W2097292133","https://openalex.org/W2119695097","https://openalex.org/W2121765020","https://openalex.org/W2124459814","https://openalex.org/W2130590041","https://openalex.org/W2137319090","https://openalex.org/W2147905731","https://openalex.org/W2150097546","https://openalex.org/W2170540841","https://openalex.org/W2171291668","https://openalex.org/W2240657567","https://openalex.org/W2775976712","https://openalex.org/W2892116620","https://openalex.org/W3121400666","https://openalex.org/W3121467495","https://openalex.org/W3121794982","https://openalex.org/W3121864359","https://openalex.org/W3125614228","https://openalex.org/W3125843411"],"related_works":["https://openalex.org/W7095859467","https://openalex.org/W7099887726","https://openalex.org/W1788960565","https://openalex.org/W2159022580","https://openalex.org/W7096332687","https://openalex.org/W2528451841","https://openalex.org/W1563863406","https://openalex.org/W2018079378","https://openalex.org/W2378975115","https://openalex.org/W2914143747"],"abstract_inverted_index":{"Tax":[0],"and":[1],"budget":[2],"policy;Tax":[3],"competition;FDI;enlargement;Eastern":[4],"Europe":[5]},"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}