What is a "Competitive" Tax System?

Stephen Matthews
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Stephen Matthews: OECD

No 2, OECD Taxation Working Papers from OECD Publishing

Abstract: This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.

Date: 2011-11-03
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Persistent link: https://EconPapers.repec.org/RePEc:oec:ctpaaa:2-en

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