Race to the bottom in international tax competition: some conceptual issues
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DOI: http://dx.doi.org/10.15826/jtr.2016.2.2.018
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Cited by:
- Sokolovska, Olena, 2018. "Labor income taxation in open economies: current trends and options for reforms," MPRA Paper 86233, University Library of Munich, Germany.
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Keywords
International taxation; tax competition; investment; corporate income tax; race to the bottom; cross-country analysis.;All these keywords.
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