Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland
收藏NBER2023-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w31830
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资源简介：
Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in Switzerland,
提供机构：
美国国家经济研究局
创建时间：
2023-11-01
