Tax competition: A general review

Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions) in attracting capital (investors) by tax instruments, especially tax incentives. The first recorded case...

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Bibliographic Details
Main Authors: Raičević Božidar B., Nenadić Jelena
Format: Article
Language:English
Published: Faculty of Economics, Belgrade 2004-01-01
Series:Ekonomski Anali
Online Access:http://www.doiserbia.nb.rs/img/doi/0013-3264/2004/0013-32640462045R.pdf