Kam, Flip de; Haan, Jakob de; Giles, C.; Manresa, A.; … - 1996
National policymakers are increasingly aware that their tax policy options are constrained by international tax … competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base … aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany …