State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries
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Abstract
Suggested Citation
DOI: 10.7206/cemj.2658-0845.23
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Cited by:
- Sunardi Sunardi & Theresia Woro Damayanti & Supramono Supramono & Yustinus Budi Hermanto, 2022. "Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance," Economies, MDPI, vol. 10(3), pages 1-12, March.
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Keywords
tax competition; tax autonomy of states; tax havens; tax policy;All these keywords.
JEL classification:
- H10 - Public Economics - - Structure and Scope of Government - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
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