Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2006
higher revenues derived from capital taxation. That literature argued that
the effects of capital tax competition are more … derived in the theoretical tax competition literature is that
1
Table 1: Taxation of corporate and labour income in the OECD … competition, but
it also incorporates some of the recent developments related to the taxation of multina-
tional firms.
3
We …