Tax Competition Between Sub-Central Governments
Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base – i.e. profits, capital, income, consumption etc....
|Series:||OECD Working Papers on Fiscal Federalism,
|Online Access:||Online version|
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