Residence-Based Capital Taxation in a Small Open Economy: Why Information is Voluntarily Exchanged and Why it is Not
Year of publication: |
2002
|
---|---|
Authors: | Eggert, Wolfgang ; Kolmar, Martin |
Published in: |
International Tax and Public Finance. - Springer, ISSN 0927-5940. - Vol. 9.2002, 4, p. 465-482
|
Publisher: |
Springer |
Subject: | tax competition | information exchange |
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