Capital, an Elusive Tax Object and Impediment to Sustainable Taxation
نویسندگان
چکیده
منابع مشابه
Capital Taxation, Globalization, and International Tax Competition
The historical evolution of the corporate tax burden in the OECD nations is studied, beginning with an assessment of alternative measures of the burden. Descriptive analysis of these time series reveals no evidence of a competitive “race to the bottom” in capital taxation, and little evidence of even a harmonization of the tax burden. These conclusions for the OECD and Europe as a whole are con...
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ژورنال
عنوان ژورنال: Florida Tax Review
سال: 2020
ISSN: 2476-1699,1066-3487
DOI: 10.5744/ftr.2020.2006