Corporate taxation in the OECD in a wider context
Against the background of increased globalization statutory corporate tax rates have shown a clear downward trend over the last two decades. The sharp decline in these rates was accompanied by substantial tax base broadening and a comparable reduction in personal income tax rates only until the earl...
| المؤلف الرئيسي: | |
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| التنسيق: | Journal article |
| منشور في: |
2008
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