Limits to Competition: Strategies for Promoting Jurisdictional Cooperation
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下载链接：
https://www.nber.org/papers/w31660
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资源简介：
Inefficiencies from tax competition may result in governments seeking to limit fiscal competition via tax treaties, harmonization, minimum tax rates, or interjurisdictional cooperation. I propose a general model applicable to studying many types of taxing instruments, which allows for the comparison
提供机构：
美国国家经济研究局
创建时间：
2023-09-01
