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