Tax Competition and its Consequences for Tax Revenue Structure in Developed Countries: Empirical Evidence Using Panel Cointegration Approach
The paper examines the long run changes in the tax revenue structure in developed countries. We are particularly focused on the testing of a potential shift from taxation on mobile tax bases to less mobile ones, which could be seen as one of the results of rising tax competition. We assume that a de...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Mendel University Press
2015-01-01
|
| Schriftenreihe: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Schlagworte: | |
| Online-Zugang: | https://acta.mendelu.cz/63/6/1913/ |
| Tags: |
Keine Tags, Fügen Sie das erste Tag hinzu!
|