Globalization and tax competition: Implications for developing countries
نویسندگان
چکیده
منابع مشابه
Capital Taxation, Globalization, and International Tax Competition
The historical evolution of the corporate tax burden in the OECD nations is studied, beginning with an assessment of alternative measures of the burden. Descriptive analysis of these time series reveals no evidence of a competitive “race to the bottom” in capital taxation, and little evidence of even a harmonization of the tax burden. These conclusions for the OECD and Europe as a whole are con...
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The findings, interpretations, and conclusions of this paper are the authors' own. They should not be attributed to the World Bank, its Board of Directors, its management, or any of its member countries.
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ژورنال
عنوان ژورنال: CEPAL Review
سال: 2001
ISSN: 1684-0348
DOI: 10.18356/7b6578e7-en