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How Globalization Affects Tax Design

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NBER2009-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w14664
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The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated responsiveness
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2009-01-01
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