Does tax competition make tax reform essential?
نویسندگان
چکیده
منابع مشابه
Does Tax Competition Raise Voter Welfare?∗
Economists who believe that government is essentially benevolent tend to regard inter-governmental competition as a source of negative externalities that lower welfare. In contrast the public choice perspective, particularly that motivated by the Leviathan model, sees such competition as potentially beneficial. This paper considers a world consisting of politicians of both kinds – self-interest...
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⁎ Corresponding author. Stephen M. Ross School of Bu 701 Tappan Street, Rm. R5396, Ann Arbor, MI 48109-1 936 3914; fax: +734 936 8716. E-mail address: [email protected] (J. Slemrod). 1 The OECD report distinguished tax havens from significant revenues from the income tax but have prefe kinds of income, generally restricted to non-residents; about the kind of tax haven covered by the OECD's def...
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ژورنال
عنوان ژورنال: Central European Public Administration Review
سال: 2014
ISSN: 2591-2259,2591-2240
DOI: 10.17573/cepar.v4i2-3.63