Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe /
Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern E...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2008.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2008/203 |
| 在线阅读: | Full text available on IMF |