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Regional Competition On Tax Administration [PDF]
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
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Tax Competition and Tax Evasion [PDF]
Helmuth Cremer, Firouz Gahvari
openaire
Capital tax competition: bane or boon
Journal of Public Economics, 2004David E Wildasin, John Douglas Wilson
exaly
Tax harmonization and tax competition in the European Union: Lessons from Switzerland
Journal of Public Economics, 1996Gebhard Kirchgässner +1 more
exaly
TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE
Journal of Economic Surveys, 2012Markus Leibrecht
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
Tax competition and tax co-ordination under destination and origin principles: a synthesis
Journal of Public Economics, 2001Ben Lockwood
exaly
Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data
International Tax and Public Finance, 2005Hannes Winner
exaly

