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International Tax Competition and Gains from Tax Harmonization

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NBER1989-10-01 更新2025-01-04 收录
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https://www.nber.org/papers/w3152
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In a world economy there are two types of distortions which can be caused by capital income taxation in addition to the standard closed-economy wedge between the consumer-saver marginal intertemporal rate of substitution and the producer-investor marginal productivity of capital: (i)international
创建时间:
1989-10-01
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