Tax Competition Between Sub-Central Governments
Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases. The views on tax competition differ widely: while some consider that tax competition brings sub-central fiscal policy closer to citizen?s preference...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | eBook Section |
| Language: | Inglés |
| Published: |
Paris :
OECD Publishing
2011.
|
| Series: | OECD Economics Department Working Papers,
no.872. |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706257306719 |
