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International tax competition and gains from tax harmonization · Study

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ArticleInternational tax competition and gains from tax harmonization

Assaf Razin1991

OA

Articlegreen1991

International tax competition and gains from tax harmonization

Assaf Razin · Efraim Sadka

221 citations·0/0 files stored·Economics Letters

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Corporate Taxation and Avoidance Economic and Fiscal Studies Fiscal Policy and Economic Growth

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2002The New Political Economy of Taxation in Advanced Capitalist Democracies 1994From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries 2003Tax Competition and Tax Coordination in the European Union 2005Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data 1999Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency 1998The International Ramifications of Tax Reforms: Supply-Side Economics in a Global Economy 2010CAPITAL MOBILITY AND CAPITAL TAX COMPETITION 1999Tax Evasion, Tax Competition and the Gains From Nondiscrimination: the Case of Interest Taxation in Europe

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Year1991

Typearticle

Published1991-09-01

VenueEconomics Letters

ISSN-L0165-1765

Languageen

Citations221

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/0165-1765(91)90245-g

openalex_workW3023724419

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