What is a "Competitive" Tax System?

This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.

Detalles Bibliográficos
Autor principal: Matthews, Stephen (-)
Formato: Capítulo de libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2011.
Colección:OECD Taxation Working Papers, no.2.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706303706719
Descripción
Sumario:This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.
Descripción Física:1 online resource (18 p. )