International Tax Competition : a New Framework for Analysis
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چکیده
Economic Policy Issues in the 21 st Century held in celebration of the 75-year anniversary of the Österreichisches Institut für Wirtschaftsforschung (WIFO)
منابع مشابه
State Capacity, Capital Mobility, and Tax Competition
Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...
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تاریخ انتشار 2002