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The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an …
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Many authors demonstrate that the tax gap resulting from tax competition increases with the size asymmetry of the competing countries. Consequently, increasing country-size disparities exacerbates the inefficiency of tax competition.The aim of this note is to show that this classical view has no...
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