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This paper catalogues policies that have been deployed by jurisdictions seeking to mitigate the effects of tax competition. There are many instruments in this policy arsenal, since the tax base associated with a particular tax instrument may be affected by multiple policy choices, including some...
Persistent link: https://www.econbiz.de/10014468289
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