# Tax competition

- Canonical URL: https://www.gerhardmerk.de/tax-competition
- Post ID: 591675
- Modified: 2023-07-25T21:13:38+00:00
- Language: en

## Definition

The policy of - individual states or - member states within a country - such as the cantons and municipalities in Switzerland, where it is legally permitted under Article 129 of the Federal Constitution - to attract legal entities and individuals to the respective territory by imposing a low tax burden. - See recruitment money, tax dumping, tax haven, tax-cutting race. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1