Does tax competition make tax reform essential?
Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy. Tax policy measures that tax mobile or foreign capital at significantly lower rates are known as harmful tax competition. Some recen...
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| Hlavní autor: | |
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| Médium: | Artigo |
| Jazyk: | Inglês |
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University of Ljubljana Press (Založba Univerze v Ljubljani)
2006-10-01
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| Edice: | Central European Public Administration Review |
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| On-line přístup: | https://journals.uni-lj.si/CEPAR/article/view/20221 |
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