Fiscal barriers and/or fiscal incentives? What determines the use of different tax policy instruments by European countries?

Master's Thesis from the year 2016 in the subject Business economics - Accounting and Taxes, grade: 1.7, University of Mannheim, course: International Taxation, language: English, abstract: The thesis analyzes how European countries deploy different fiscal instruments (i.e., fiscal barriers and incentives) in the context of tax competition. The first part of the thesis (International Taxation) g...