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What is a "Competitive" Tax System?

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  • Stephen Matthews

    (OECD)

Abstract

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

Suggested Citation

  • Stephen Matthews, 2011. "What is a "Competitive" Tax System?," OECD Taxation Working Papers 2, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:2-en
    DOI: 10.1787/5kg3h0vmd4kj-en
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    Cited by:

    1. Matthieu Chtioui Cepn & Nadine Levratto, 2020. "Fiscalité locale et dynamique d'emploi des territoires : analyse empirique sur les communes françaises (Version preprint) A paraitre dans la Revue d'Economie Régionale et urbaine, 2021," Working Papers halshs-02901499, HAL.

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