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’.

Bibliographic Details
Main Author: Matthews, Stephen (-)
Format: eBook Section
Language:Inglés
Published: Paris : OECD Publishing 2011.
Series:OECD Taxation Working Papers, no.2.
Subjects:
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706303706719
Description
Summary:This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.
Physical Description:1 online resource (18 p. )