Do countries compete over corporate tax rates?

Do countries compete over corporate tax rates?

अन्य संस्करण दिखाएं (2)

This paper investigates whether OECD countries compete with each other over corporation taxes, and whether such competition can explain the fall in statutory tax rates in the 1980s and 1990s. We develop a model in which multinational firms choose their capital stock in response to an effective margi...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखकों:	Devereux, M, Lockwood, B, Redoano, M
स्वरूप:	Journal article
भाषा:	English
प्रकाशित:	Elsevier 2008

समान संसाधन

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