Lessons from Behavioral Responses to International Taxation
نویسندگان
چکیده
منابع مشابه
International Taxation
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and Mirrlees (1971) note that small open economies incur very high costs in attempting to tax the returns t...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 1999
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41789395