Results 281 to 290 of about 1,679,155 (308)

Regional Competition On Tax Administration [PDF]

open access: possible, 2012
The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools on which regional institutions can interact between them.
Luca Salvadori   +2 more
openaire   +1 more source

Tax competition

2008
Willem Vermeend   +2 more
  +4 more sources

Tax Competition and Tax Evasion [PDF]

open access: possibleNordic Journal of Political Economy, 1997
Helmuth Cremer, Firouz Gahvari
openaire  

Capital tax competition: bane or boon

Journal of Public Economics, 2004
David E Wildasin, John Douglas Wilson
exaly  

Tax harmonization and tax competition in the European Union: Lessons from Switzerland

Journal of Public Economics, 1996
Gebhard Kirchgässner   +1 more
exaly  

Tax Competition and Tax Cartels

Why is competition between institutions usually viewed in a negative light, when competition is considered positive in most other economic contexts? The contributors to this volume introduce new perspectives on this issue, analytically and empirically exploring reasons for this perception.
openaire   +1 more source

Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data

International Tax and Public Finance, 2005
Hannes Winner
exaly  

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