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Reforms of tax system in Vietnam in response to International Integration Commitments until 2020

Su Dinh Thanh; Bui Thanh Trung; Tran Trung Kien - In: Journal of economic development 22 (2015) 2, pp. 2-26

Persistent link: https://www.econbiz.de/10011564475

International tax competition and coordination with a global minimum tax

Devereux, Michael P. - In: National tax journal 76 (2023) 1, pp. 145-166

Persistent link: https://www.econbiz.de/10014317784

Die Umsatzsteuer in der Europäischen Union : Steuerwettbewerb oder Steuerharmonisierung

Heiles, Gero - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003872165

A macroeconomics perspective on international coordination in sales taxes

Takamatsu, Satoko - In: The journal of international trade & economic development 22 (2013) 7/8, pp. 1109-1130

Persistent link: https://www.econbiz.de/10010256447

Tax competition, tax coordination and tax harmonization : the effects of EMU

Genser, Bernd; Haufler, Andreas - 1995

There is little doubt that the step towards a monetary union in Europe will increase both the distortionary effects of existing differences in national tax systems and the intensity of tax competition for internationally mobile commodity and factor tax bases. This paper discusses selected issues...

Persistent link: https://www.econbiz.de/10009681111