Evaluating Tax Harmonization
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https://www.nber.org/papers/w31900
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资源简介:
Tax harmonization entails a uniform rate that may not suit all governments. Harmonization can advance collective governmental objectives only if the standard deviation of tax rates is less than the average downward effect of tax competition on rates. Since an efficient harmonized tax rate undoes the
提供机构:
美国国家经济研究局
创建时间:
2023-11-01



