Tax Competition Between Sub‑Central Governments
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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资源简介：
Tax competition is the strategic interaction of tax policy between sub-central governments (SCG)
with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’
willingness and ability to shift the tax base – i.e. profits, capital, income, consumption etc. – after SCG tax
policy changes. There is no tax...
