Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems

This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country’s tax system using time-series cross-sectional data on tax collection variables as well as a cross-sectional metric assessing tax administ...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριοι συγγραφείς: Sonja Engeli Pippin, Mehmet Serkan Tosun
Μορφή: Άρθρο
Γλώσσα:English
Έκδοση: Institute of Public Finance 2016-12-01
Σειρά:Financial Theory and Practice
Θέματα:
Διαθέσιμο Online: http://fintp.ijf.hr/upload/files/ftp/2016/4/pippin.pdf