Taxation, a lever of action for the public service of economic development
La fiscalité, levier d'action du service public du développement économique
Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay
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Abstract:
The two aspects of tax neutrality help distinguish how it is used to correct the market's failures by making certain regions more economically enticing and increasing the competitiveness of businesses. At the same time, taxation should not lead to any competitive imbalances.
Date: 2020-11-01
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Published in Revue française de finances publiques, 2020, 152, pp.67
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487189
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