Preferential regimes can make tax competition less harmful
Year of publication: |
2001
|
---|---|
Authors: | Keen, Michael |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 54.2001, 4, p. 757-762
|
Subject: | Steuerwettbewerb | Tax competition | Internationales Steuerrecht | International tax law | Steuervergünstigung | Tax incentive | Theorie | Theory |
-
Restricting preferential tax regimes to avoid harmful tax competition
Haupt, Alexander, (2005)
-
Low tax jurisdictions and preferential regimes : policy gaps in developing economies
Pemberton, Jonathan Leigh, (2019)
-
Internationaler Steuerwettbewerb : Vorteile und Gefahren
Esser, Clemens, (2004)
- More ...
-
VAT, Tariffs, and withholding : Border Taxes and Informality in Developing Countries
Keen, Michael, (2007)
-
Keen, Michael, (2005)
-
Tax Revenue and (or?) Trade Liberalization
Keen, Michael, (2005)
- More ...