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capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most … harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on …
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taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …
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Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in...
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