Globalization and International Tax Competition: Empirical Evidence Based on Effective Tax Rates
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: Journal of Economic Integration
سال: 2005
ISSN: 1225-651X,1976-5525
DOI: 10.11130/jei.2005.20.3.530