Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?
收藏NBER1990-04-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3333
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资源简介：
This paper discusses a model corporate tax system based on the application of the residence principle. This tax system, while preserving national sovereignties, minimizes the distortions from international capital mobility. The paper is motivated by an analysis of European capital income tax systems
提供机构：
美国国家经济研究局
创建时间：
1990-04-01
