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Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains
Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023
enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially …
Persistent link: https://www.econbiz.de/10014247994
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax …
Persistent link: https://www.econbiz.de/10014287326