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It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather than to lose them as tax payers completely. Taxing...
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Two approaches to taxation are confronted: The revenue generation approach and the exchange approach. The former requires a strong government with overall and even international regulatory power. The latter relies on the pressure of interjurisdictional competition adjusting taxes as closely as...
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