Tax competition with parasitic tax havens
نویسندگان
چکیده
⁎ 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 defi 2 This history is recounted in Eden and Kudrle (2005
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تاریخ انتشار 2007