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Policy Responses to Tax Competition: An Introduction

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NBER2024-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w32090
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This paper catalogues policies that have been deployed by jurisdictions seeking to mitigate the effects of tax competition. There are many instruments in this policy arsenal, since the tax base associated with a particular tax instrument may be affected by multiple policy choices, including some
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2024-01-01
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